摘要
实行于 19世纪中叶至 2 0世纪 30年代的厘金制 ,开创了对流通中商品进行征税的先例 ,曾在清末民初的财政收入中占据重要位置 ,但终因官吏中饱私囊 ,政府横征暴敛等弊端 。
s:Lijin(Taxation)system practised from 1850s to 1930s set a precedent of levying tax on circulating goods.This played an important role in the revenue at the end of the Qing Dynasty and at the beginning of the Republic of China.The system was eventually abolished because of the corruption of the government officials and the excessive taxes of the government.
出处
《石家庄职业技术学院学报》
2001年第1期53-54,共2页
Journal of Shijiazhuang College of Applied Technology
关键词
厘金
厘金制度
税制史
Lijin
Lijin(taxation)system
history of the tax system
