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太平天国战事以后,浙江厘局相继对丝、茧等实行“先捐后售”的征收办法,制定了严密的考成制度,以期掌握这一巨大税源。虽然各厘卡考核标准并非建立在对商品量的准确统计之上,而难脱定额征收的局限,但其就产地一次征收的方法则基本能反映各地手缫生丝的产销结构和变动趋势,进而使我们有可能通过厘卡比额的分布间接地呈现它所吸附于上的市场形态。厘金征收所面对的是更加细化的地方市场,因而其制度安排也更加复杂琐碎,它使我们在考察近代商品市场的形态时,不仅要考察其供给与需求等方面的内容,还要考虑到这种人为的制度因素所造成的影响。
After the Taiping War, Zhejiang Bureau of Local Administration successively formulated a strict examination system for the acquisition of silk and cocoon by way of “donating first and selling afterward”, in order to grasp this huge tax source. Although each PCC criterion is not based on the accurate statistics of the quantity of commodities, it is difficult to limit the collection of fixed quotas. However, the method of collecting a single place of origin basically reflects the production and marketing structure and the trend of changes in the production of hand-made raw silk It is possible for us to indirectly present the market patterns to which it is adsorbed by the distribution of the ratio. The likin levy is facing a more detailed local market, so its institutional arrangements are more complex and trivial, it allows us to examine the modern commodity market in the form, not only to examine its supply and demand aspects of the content, but also consider To such an artificial system of factors caused by the impact.