| 中西方古代关税思想的特色比较 |
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| 引用本文： | 徐信艳,王昉. 中西方古代关税思想的特色比较[J]. 怀化学院学报, 2002, 21(1): 36-38 |
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| 作者姓名： | 徐信艳 王昉 |
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| 作者单位： | 上海财经大学,经济学院,上海,200083 |
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| 摘 要： | 中国的关税思想有其悠久的发展沿革历史 ,与西方关税思想相比中国古代关税思想有四方面的特点 :一、中国古代的关税思想具有明显的抑制倾向 ;二、中国古代的关税收入在财政收入中不居突出地位 ;三、中国古代的思想家非常注重关税在商品流通和国家经济中的杠杆作用 ;四、中国古代的关税贯穿着以人治税的思想
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| 关 键 词： | 中西方 关税 关税思想 |
| 文章编号： | 1007-1814(2002)01-0036-03 |
| 修稿时间： | 2001-12-18 |
On the Different Thoughts of Duty between Ancient China and Western Countries |
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| XU Xin-yan,WANG Fang. On the Different Thoughts of Duty between Ancient China and Western Countries[J]. Journal of Huaihua University, 2002, 21(1): 36-38 |
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| Authors: | XU Xin-yan WANG Fang |
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| Abstract: | The economic thoughts on duty in China have long history.This dissertation concentrates on the differences between economic thoughts on duty in ancient China and western countries.In the author's opinion,there are four main features of Chinese thoughts on duty:firstly,it inclines to restrain the commercial activities;secondly,the duty is not the primary means of revenue;thirdly,Chinese ancient ideologists stress on the leverage of duty in circulation of commodities and in the whole economy;lastly,as a whole,Chinese ancient thoughts of duty lack of integrated legal system |
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| Keywords: | China and western countries duty economic thoughts on duty |
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