摘要
中国的印花税诞生在清朝晚期,清代印花税票发行和使用时间十分短暂,发行过程举步维艰。日本与美国相继参与了中国印花税票的设计与印刷,清代印花税票自身图案版式有许多特点,与同时期的邮品、货物税票、诉讼印纸以及银元等图案均有联系,清代印花税票的使用情况虽少但也是形态各异,最终开辟了中国一个新的税种。
The revenue of China was born in the late Qing Dynasty,the Qing Dynasty issued stamps and the use of time is very short,the issue process of revenue is difficult.Japan and the United States have been involved in the design and printing of Chinese revenue stamps.The layout pattern in Qing Dynasty has many characteristics,with the same period of the stamps,tax stamps,printing and paper goods litigation pattern of silver contact,the use of revenue stamps in the Qing Dynasty is little but also in many shapes,that finally opened up a new tax in china.
作者
于海明
YU Haiming(Dalian Institute of Cultural Relics and Archaeology, Dalian Liaoning 116021, China)
出处
《遗产与保护研究》
2018年第5期77-83,共7页
Research on Heritages and Preservation
关键词
清代
日本
美国
印花税
Qing Dynasty
Japan
United States
revenue
