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两大帝国的税制遗珍

作　者: Kokcu Orcun
导　师: 廖益新
学　校: 厦门大学
专　业: 中国民商法
关键词: Kanun (?)eriat (Sharia) Tanzimat
分类号: F811.9
类　型: 硕士论文
年　份: 2009年
下　载: 58次
引　用: 0次
阅　读: 论文下载

内容摘要

梳阅历史,税制无疑足法律的重要关切之一。税法领域的关键内涵乃经由诸内部与外部因素合力塑成。缘此视角,中华帝国与奥斯曼帝国均曾深受影响。也正是内外因由的张力,令二者在各自的国度里不得不实施急速调整以维续税制。经由奥斯曼帝固与中华帝国的比较研究得出的不同文化背景下税制的多样性,可以作为聚研其同质性与异质性进而构想税收历路概念的引导。本文由三部分组成:前言、正文与结论。正文包括两章。第一章有四小节,通过奥斯曼帝国的行政管理及根据税金、货币制度、土地与税收而划之人口分类解读其税制。申言之,把握奥斯曼税制的逻辑与结构之脉胳与运动的同时,亦一同对1839年实行西方化的坦兹麦特改革及其他相关税制改革进行阐释。第二章,以自早期朝代至1911年清朝崩溃期间的若干税制改革与关税为范本剖析了中华帝国的税收政策。

全文目录

Abstract  4-5
摘要  5-9
Introduction  9-10
Chapter 1 Ottoman's Policies on System of Taxation  10-42
  A.Part 1  10-14
    1.1.1.Administrative Management and the Classification of Population According to Taxation  10-11
    1.1.2.The Monetary System of the Ottoman Empire  11-12
    1.1.3.Lands and Revenues  12-14
      1.1.3.1.Hass-1(?)ahi("Imperial Has",Domain of the Sultan)  12-13
      1.1.3.2.Hass-1 Mir-i Liva("Governor's Has",Domain of the Governor)  13
      1.1.3.3.T1mar(Fief)  13-14
      1.1.3.4.M(u|¨)lk(Freehold Real Estate,Privately Owned)and Vak1f(Foundation)  14
  B.Part 2  14-24
    1.2.1.The Ottoman System of Taxation  14-18
      1.2.1.1.Personal Taxes Levied on the Persons or Households  15-16
      1.2.1.2.Trade Taxes on the Goods & Services Brought to Market for Sale  16
      1.2.1.3.Production Taxes on Various Farming and Manufacturing Activites  16-18
        1.2.1.3.1.Output Taxes that were Levied on the Total Output of an Activity  17
        1.2.1.3.2.Input Taxes on One of the Inputs Used in Production  17
        1.2.1.3.3.Enterprise Taxes on the Activity as a Whole  17-18
    1.2.2.Logic and Structure of fhe Ottoman Tax System  18-19
    1.2.3.Measurement Cost in Taxatiion  19-20
    1.2.4.Regional Diversity  20-21
    1.2.5.Avariz Tax System  21-24
  C.Part 3  24-33
    1.3.1.Tanzimat  24-27
    1.3.2.The Cadastral System  27
    1.3.3.The Property Tax  27-28
    1.3.4.The Profits Tax  28
    1.3.5.The Cultivation Tax  28-29
    1.3.6.The Sheep Tax  29
    1.3.7.The Military Service Tax  29-30
    1.3.8.Road Labour Tax  30-31
    1.3.9.The Mining Tax  31
    1.3.10.The Stamp Tax  31-33
  D.Part 4  33-42
    1.4.1.Fees  33-37
      1.4.1.1.Mahakim Har(?)lar1(Religious Court Fees)  33
      1.4.1.2.Mahakim-i Nizamiye Har(?)lar1(Secular Coun Fees)  33-34
      1.4.1.3.Mahakim-i Ticaret Har(?)lar1(Trade Court Fees)  34-35
      1.4.1.4.Administrative Court Fees  35
      1.4.1.5.Census and Identity Fees  35-36
      1.4.1.6.Kaydiyes(Property Registration Fees)  36
      1.4.1.7.M(u|¨)skirat Resmi(Fees on the Spirits)  36-37
    1.4.2.The Customs Tax  37-40
    1.4.3.Revenues From State Enterprises and Monopolies  40-42
      1.4.3.1.Salt  40
      1.4.3.2.Tobacco  40-42
Chapter 2 Chinese Policies on Taxation  42-59
  A.Part 1  42-45
    2.1.1.Early Dynasties  42
    2.1.2.Registered Households  42-43
    2.1.3.Early Taxation  43-45
    2.1.4.Cities and Foreign Trade  45
  B.Part 2  45-59
    2.2.1.Ming China  45-47
    2.2.2.Economic Change  47-48
    2.2.3.Change in Social Status  48-49
    2.2.4.Fiscal and Tax Reforms  49-51
    2.2.5.The Land Tax and the Grain Tax  51-53
    2.2.6.Likin  53
    2.2.7.The Salt Gabelle  53-54
    2.2.8.Other Taxes  54
    2.2.9.The Customs Tax  54-56
      2.2.9.1.Customs Services in the Beginning of 20th Century  55-56
        2.2.9.1.1.The Imperial Maritime Customs  55
        2.2.9.1.2.Native Customs  55
        2.2.9.1.3.Native Customs Administered by the Imperial Maritime Customs Service  55-56
    2.2.10.The 19th and 20th Centuries  56
    2.2.11.China and Foreign Trade  56-59
Conclusion  59-62
  On Ottoman Empire  59-60
  On Ancient China  60-62
Bibliography  62-63

两大帝国的税制遗珍

内容摘要

全文目录

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