明代矿税之争

来源 :中国税务 | 被引量 : 0次 | 上传用户:yelangqishi
下载到本地 , 更方便阅读
声明 : 本文档内容版权归属内容提供方 , 如果您对本文有版权争议 , 可与客服联系进行内容授权或下架
论文部分内容阅读
明代矿税之争杨祖昆我国对矿产征税,起自周代的山泽之赋,历代续有兴废。明代,称为“坑冶之课”,征收范围包括金、银、铜、铁、铅、汞、朱砂、青绿等矿产,是一种实物税。税率大约从三十税二到值百抽十不等。对于开矿征税的利弊得失,明王朝当政者始终意见不一,兴废无... Yang Zu Kun China’s mineral taxation, since the Zhou Dynasty Yamazatsu Fu, successive reemergence. In the Ming Dynasty, it was called “Pit and Metallurgy Course”. The collection range includes gold, silver, copper, iron, lead, mercury, vermilion and verdure. It is a kind of material tax. The tax rate ranges from thirty tax two to one hundred pound. For the pros and cons of mining tax gains and losses, the Ming dynasty reign has always been different views, Xing waste no ...
其他文献