Position: Home > Articles > The Evolutionary Process of Agricultural Tax Rate of Shicang(1772-1952)
Agricultural History of China
2011
(3)
38-54
石仓税率的演变(1772-1952)
作 者：
曹树基;单丽
单 位：
上海交通大学历史系;复旦大学中国历史地理研究中心
关键词：
石仓;农业税率
摘 要：
本文描述了18世纪后半叶至20世纪中叶石仓农业税率由0.3%向18%演变的全过程。对于中国绝大多数地区而言,清代乃至民国政府实施的是低税制,交通不便的山区,税率尤低。1940年代的税率上升,与战时环境有关,而1950年代农业税的大幅增加,则是国家工业化战略的结果。
译 名：
The Evolutionary Process of Agricultural Tax Rate of Shicang(1772-1952)
作 者：
CAO Shu-ji SHAN Li(1.Department of History,Shanghai Jiao Tong University,Shanghai 200240;2.Institute of Historical Geography,Fudan University,Shanghai 200433)
关键词：
Shicang;agricultural tax rate
摘 要：
This paper showed the evolutionary process of agricultural tax rate which increased from 0.3% to 18% in Shicang village from the latter half of 18th century to the middle of 20th century.The low and simple taxation were carried out in most regions of China in Qing dynasty and the Republic of China.It is noteworthy that the tax rate was much lower in the mountain areas where the transportation was inconvenient.The rise of the tax rate was related to the wartime in the 1940s and the sharp increase of it that appeared in 1950s could be attribute to the national industrialized strategy.
导出引用
计量
文章访问数: 6
HTML全文浏览量: 0
PDF下载量: 0
所属期刊
