本文選題：關(guān)稅 + 中世紀(jì)�。� 參考：《山東大學(xué)》2007年碩士論文

【摘要】： 關(guān)稅在中世紀(jì)英國(guó)的發(fā)展從無到有，從小到大，成為中古英國(guó)后期稅收的主要組成部分。它的起源發(fā)展確立，深深打上了中古英國(guó)社會(huì)經(jīng)濟(jì)政治的烙印。因此，對(duì)中古英國(guó)關(guān)稅體系的研究，不僅可以讓我們對(duì)英國(guó)中古稅制進(jìn)行更深入的探討，更可以幫助我們更全面了解當(dāng)時(shí)英國(guó)的經(jīng)濟(jì)和政治發(fā)展特點(diǎn)。 本文立足于中世紀(jì)英國(guó)政治、經(jīng)濟(jì)的時(shí)代背景，以歷史的眼光考察了中世紀(jì)英國(guó)關(guān)稅。系統(tǒng)、辯證地論述了中世紀(jì)英國(guó)關(guān)稅的起源、發(fā)展和體系的確立，力圖構(gòu)建一個(gè)完整的中古英國(guó)關(guān)稅體系。 本論文的主要觀點(diǎn)和研究成果如下： 1、對(duì)中古英國(guó)關(guān)稅起源進(jìn)行了理論性探討。本文在這方面地努力首先建立在前人研究成果之上，特別是赫爾(Hall)和格拉斯(Gras)兩位學(xué)者的觀點(diǎn)。赫爾的關(guān)稅起源報(bào)酬理論，是學(xué)術(shù)界普遍流行的理論。但是格拉斯在深入研究原始資料的基礎(chǔ)上，反對(duì)赫爾的報(bào)酬理論，提出了關(guān)稅起源于貨幣費(fèi)的觀點(diǎn)。本文在第一部分主要通過對(duì)兩種理論的總結(jié)概括，并結(jié)合史實(shí)，提出問題。 2、中古英國(guó)關(guān)稅的發(fā)展。1275年議會(huì)對(duì)古關(guān)稅的確認(rèn)，標(biāo)志著國(guó)家關(guān)稅的確立。此后國(guó)家關(guān)稅體系不斷的發(fā)展完善，經(jīng)過新關(guān)稅，布匹關(guān)稅和關(guān)稅補(bǔ)助金的確立征收，，到中世紀(jì)末期時(shí)中古英國(guó)關(guān)稅已經(jīng)形成了一個(gè)完整的征收體系。中古英國(guó)關(guān)稅從起源到完善，經(jīng)歷了幾個(gè)不同的階段。在每個(gè)階段，中古英國(guó)關(guān)稅都實(shí)現(xiàn)了不同的突破，這是當(dāng)時(shí)各種勢(shì)力斗爭(zhēng)的結(jié)果，是當(dāng)時(shí)政治經(jīng)濟(jì)大背景的反映。本文在第二部分就對(duì)此進(jìn)行了總結(jié)論述。 3、中古英國(guó)關(guān)稅的組織管理體系。隨著關(guān)稅的發(fā)展，它的管理體系也日臻完善。為了實(shí)現(xiàn)對(duì)關(guān)稅的控制，英國(guó)政府從四個(gè)方面加強(qiáng)管理，這主要包括：海關(guān)機(jī)構(gòu)的設(shè)立與完善，稅收流程的規(guī)范，稅款的管理與審計(jì)以及著名的集中地制度。通過這些機(jī)制，英國(guó)政府加強(qiáng)了國(guó)家的對(duì)關(guān)稅的控制。中古英國(guó)的組織關(guān)稅管理體系同時(shí)也反映了當(dāng)時(shí)英國(guó)的國(guó)家管理體系。 最后，本文進(jìn)一步總結(jié)了中古英國(guó)關(guān)稅發(fā)展確立的特點(diǎn)，對(duì)中古英國(guó)關(guān)稅對(duì)現(xiàn)代關(guān)稅體系的影響提出了自己的思考與見解。
[Abstract]:The development of tariff in medieval England, from small to large, became the main part of the tax revenue in the later period of Middle England. Its origin and development was established and deeply marked by the social economy and politics of middle-ancient England. Therefore, the study of the Sino-British tariff system can not only allow us to conduct a more in-depth discussion on the medieval British tax system, This paper, based on the background of medieval British politics and economy, examines the medieval British tariff from the perspective of history. Systematically, dialectically, the origin, development and establishment of British tariff in the Middle Ages are discussed. The main viewpoints and research results of this paper are as follows: 1. The origin of British tariff in middle ancient times is discussed theoretically. This paper first builds on the previous research achievements, especially the viewpoints of two scholars, Halland Halland Gras. Hull's theory of the origin of tariff compensation is a popular theory in academic circles. However, on the basis of in-depth study of the original materials, Grass objected to Hull's compensation theory and put forward the viewpoint that tariffs originated from money charges. In the first part, the author summarizes the two theories and puts forward some questions. 2. The development of British tariff in middle ancient times. The confirmation of ancient tariff by Parliament in 1275 marks the establishment of national tariff. Since then, the national tariff system has been continuously developed and perfected. Through the establishment and collection of new tariffs, cloth tariffs and tariff subsidies, by the end of the Middle Ages the British tariff system had formed a complete collection system. Middle-ancient British tariff went through several different stages from its origin to perfection. In each stage, different breakthroughs were made in British tariff, which was the result of the struggle of various forces at that time and the reflection of the political and economic background at that time. In the second part, this paper summarizes and discusses this. 3. Middle-ancient British tariff organization and management system. With the development of tariff, its management system is becoming more and more perfect. In order to control the tariff, the British government strengthens the management from four aspects, which mainly include the establishment and perfection of the customs institution, the standardization of the tax process, the management and audit of the tax and the famous centralized place system. Through these mechanisms, the British government strengthened the country's control over tariffs. At the same time, the organization tariff management system of the Middle Ancient Britain also reflects the British national management system at that time. Finally, this paper further summarizes the characteristics of the establishment of the Middle Ancient British tariff development. This paper puts forward some thoughts and opinions on the influence of British tariff on the modern tariff system.
【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)：2003153