摘要
厘金制度是中国近代才出现的一种新型商业税制,近百年来,学术界对厘金制度研究较多,但是对厘金创始时间及首倡者问题的研究还不够深入。文章梳理和分析改革开放以来学者们对厘金创始相关问题的研究,为今后研究相关问题的学者提供较为清晰的脉络和思路。可推动学界对厘金制度问题的深入研究,也是加深对中国近代经济研究的课题之一。
Lijin system is a new modem Chinese business tax system. Over the past century, academic circles made more research on lijin system, but their＇ s little esearch on the founding time of lijin and author＇ s research is not deep enough. This paper will comb and analyze nearly 40 years since the refonn and opening to the outside scholars on the study of lijin founding felated problems, the related issues for future research of scholars to provide a clear context and thinking. The study will promote the academic to have a in-depth study on lijin system and China＇ s modern economy.
作者
曹中俊
CAO Zhong-jun(College of History and Culture,Northwest Normal University,Lanzhou 730070,Gans)
出处
《陇东学院学报》
2018年第4期46-50,共5页
Journal of Longdong University
关键词
厘金
创始时间
首倡者
研究综述
Lijin
founding time
first initiator
research review
