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Ming chao shang shui fa zhi yan jiu : yi chou fen chang de yun ying wei dui xiang = The study on legal system of commercial tax in Ming dynasty : with research object operation of choufen plant / Yao Guoyan zhu. = 明朝商稅法制研究 : 以抽分厂的运营为对象 = The study on legal system of commercial tax in Ming dynasty : with research object operation of choufen plant / 姚国艳著.

Author/Creator:
Yao, Guoyan.
姚国艳.
Other Title:
Yi chou fen chang de yun ying wei dui xiang
以抽分厂的运营为对象
Edition:
Di 1 ban.
第1版.
Publication:
Beijing : Zhongguo zheng fa da xue chu ban she, 2012.
北京 : 中国政法大学出版社, 2012.
Format/Description:
Book
2, 4, 241 pages : illustrations ; 21 cm
Subjects:
Taxation -- Law and legislation -- China.
Business enterprises -- Taxation -- Law and legislation -- China.
China -- History -- Ming dynasty, 1368-1644.
Summary:
明朝处于中国封建社会末期, 也是传统思想与反传统思想交汇碰撞的时期.这一时期, 商品经济发展迅速, 市场发育, 商人资本实力等方面, 都较以往社会有了很大提高.在此背景下, 商稅必然成为人们关注的重心.此时, 政府也在一定程度上改变了传统上的'重农抑商'观念, 而采取了一些有限的'惠商'措施.本书以明朝履行商稅征收职能的抽分厂为研究对象通过考察抽分厂运营中遵守和适用法律规范的情况, 对明朝商稅法制进行了研究.
Notes:
Includes bibliographical references (pages 221-236).
ISBN:
9787562043195
7562043191
OCLC:
805625087
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