本文關(guān)鍵詞：中世紀(jì)英國(guó)的土地稅　出處：《山東大學(xué)》2007年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 丹麥金 卡魯卡奇 征收 地產(chǎn) 財(cái)政署

【摘要】： 英國(guó)中世紀(jì)的土地稅屬于剛剛起源的英國(guó)國(guó)稅的一種，同時(shí)又屬于加征于土地之上的一種直接稅。土地稅是英國(guó)中世紀(jì)最早的一種國(guó)稅形式，并且在英國(guó)中世紀(jì)的歷史上存在了相當(dāng)長(zhǎng)的時(shí)間，它的征收歷史可追溯于盎格魯-薩克遜早期的自由民向國(guó)王繳納的食品地租，后期才逐漸發(fā)展成為以丹麥金和卡魯卡奇兩種形式為主的相對(duì)更為正規(guī)的國(guó)家土地稅。它對(duì)于當(dāng)時(shí)國(guó)家的政治、經(jīng)濟(jì)以及社會(huì)生活各方面都有著顯著和深遠(yuǎn)的影響。 本文參考了大量歷史文獻(xiàn)，，從中搜集了本文所需相關(guān)資料，運(yùn)用了比較、歸納及推理等歷史研究方法，涉及到歷史學(xué)、經(jīng)濟(jì)學(xué)、文獻(xiàn)學(xué)等學(xué)科，全力解決土地稅的問題。正文共包括三個(gè)部分。 第一部分介紹了由丹麥金到卡魯卡奇的土地稅發(fā)展演變歷程。丹麥金最初為盎格魯-薩克遜人所遭受的丹麥人的搶掠，而后期逐漸成為國(guó)王增加收入的一種稅收手段。而卡魯卡奇則屬于丹麥金的另一種延續(xù)。 第二部分概述了土地稅的征收體制和征收機(jī)構(gòu)。英國(guó)中世紀(jì)的社會(huì)存在著兩種組織形式，莊園組織和郡-百戶區(qū)-村三級(jí)行政體制。這兩種形式錯(cuò)綜復(fù)雜地盤結(jié)在中世紀(jì)英國(guó)的土壤上，造成國(guó)家征收土地稅變得困難重重。而土地稅的征收機(jī)構(gòu)經(jīng)歷了由國(guó)王內(nèi)廷性質(zhì)的宮室和國(guó)庫(kù)發(fā)展到了具有國(guó)家性質(zhì)的財(cái)政署，這也標(biāo)志著英國(guó)中世紀(jì)的財(cái)政水平發(fā)展到了一定的高度。 第三部分分析了其消亡的歷史原因并總結(jié)了土地稅的特征。土地稅的消亡有其歷史的必然性，本文分別從土地本身因素、土地財(cái)富觀念、特殊歷史背景等方面進(jìn)行了解析。與中國(guó)的土地稅相比較則得出了英國(guó)中世紀(jì)土地稅的幾大特征：不穩(wěn)定性、征收額少、征收機(jī)制不健全以及受外來(lái)因素影響較大等等。而與英國(guó)國(guó)內(nèi)的其他稅收相比，我們又可以看到它產(chǎn)生時(shí)間較早但征收面較窄等等特征。 英國(guó)的土地稅既有著當(dāng)時(shí)西歐稅收的一些普遍特征，又有著因其強(qiáng)大的王權(quán)而表現(xiàn)出來(lái)的不同的面貌。因而研究英國(guó)中世紀(jì)的土地稅具有更加重大的意義。
[Abstract]:The land tax of the Middle Ages in England belongs to one of the newly originated British taxes, and at the same time it belongs to a kind of direct tax imposed on the land. Land tax is the earliest form of national tax in the Middle Ages in England. And it existed for a long time in the medieval history of England, its collection history can be traced back to the early Anglo-Saxon people paid to the king of food rent. It was not until later that it developed into a relatively more formal national land tax, mainly in the form of King Denmark and Carous Kachi. It was about the politics of the country at that time. All aspects of economic and social life have a significant and far-reaching impact. This paper refers to a large number of historical documents, from which to collect the relevant information needed in this paper, the use of comparison, induction and reasoning and other historical research methods, involving history, economics, philology and other disciplines. Fully solve the land tax problem. The text consists of three parts. The first part introduces the evolution of land tax from the Danish King to Carous Karch. The Danish King was initially plundered by the Danes by the Anglo-Saxons. Later on, it became a tax measure for the king to increase his income. Carous Kach was another extension of the Danish King. The second part summarizes the collection system and organization of land tax. There are two forms of organization in medieval England. Manor organizations and county-district-village three-tier administrative system. These two forms of complex territory in the soil of medieval England. It was difficult for the state to collect the land tax, and the collection institution of the land tax experienced the development from the palace and treasury of the king to the treasury with the nature of the state. This also marks the British medieval financial level to a certain height. The third part analyzes the historical reasons of its demise and summarizes the characteristics of land tax. The extinction of land tax has its historical inevitability. Compared with the land tax in China, the paper concludes several characteristics of the land tax in the Middle Ages: instability, small amount of land tax. The collection mechanism is imperfect and influenced by external factors, etc. Compared with other domestic taxes in Britain, we can see the characteristics of its earlier generation time but narrower scope of collection and so on. The land tax in England had some common features of tax in western Europe at that time, and it also had different features because of its powerful Wang Quan, so the study of land tax in the Middle Ages in England has more significance.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：K561.3

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 劉昀;14-17世紀(jì)中英財(cái)政收入與支出結(jié)構(gòu)比較研究[D];東北師范大學(xué);2011年

本文編號(hào)：1440905