| 明清时期益阳县赋役制度蠡测 |
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| 引用本文： | 罗威,周虎辉. 明清时期益阳县赋役制度蠡测[J]. 湖南城市学院学报, 2006, 27(2): 36-39 |
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| 作者姓名： | 罗威 周虎辉 |
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| 作者单位： | 1. 湖南城市学院,图书馆,湖南,益阳,413000
2. 益阳市箴言中学,湖南,益阳,413000 |
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| 摘 要： | 益阳于秦置县,直至清中叶,封建统治者在此推行了一整套赋役制度,从益阳县人民身上榨取了沉重的田租、地税与徭役,使他们终年生活在死亡线上。这就是封建社会赋役制度的阶级实质。
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| 关 键 词： | 益阳县 正赋 工商税 杂税 徭役 |
| 文章编号： | 1672-1942(2006)02-0036-04 |
| 修稿时间： | 2005-12-01 |
Tax System in Yiyang during Ming and Qing Dynasty |
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| LUO Wei,ZHOU Hu-Hui. Tax System in Yiyang during Ming and Qing Dynasty[J]. Journal of Hunan City Univeristy, 2006, 27(2): 36-39 |
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| Authors: | LUO Wei ZHOU Hu-Hui |
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| Abstract: | Yiyang county was designated in the time of the Qin Dynasty(BC.220-209).At the middle of the Qing dynasty,feudal ruler carried out a set of tax system.By this way,the ruler extorted heavy farmland tax from local people.Since then,the people in Yiyang suffered misery,this is the class essence of the tax system in feudalism. |
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| Keywords: | Yiyang county levy taxes business taxes mixed tax coruee |
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