【摘要】：復(fù)進(jìn)口稅是指對(duì)外籍船舶載運(yùn)中國(guó)土貨從一個(gè)通商口岸運(yùn)赴另一個(gè)通商口岸所征繳的進(jìn)口稅,因進(jìn)口時(shí)納稅稅率為出口稅率的一半,又稱復(fù)進(jìn)口半稅。它是列強(qiáng)為攫取沿海土貨貿(mào)易權(quán)益,發(fā)展航運(yùn)力量,抵制中國(guó)沿海的貿(mào)易通過(guò)稅而強(qiáng)加給中國(guó)的一種國(guó)內(nèi)通過(guò)稅。這一稅制從開(kāi)始確定到征收、擴(kuò)展經(jīng)歷了一個(gè)復(fù)雜的歷史過(guò)程。 它的確立使得外船在中國(guó)沿岸從事土貨轉(zhuǎn)運(yùn)貿(mào)易合法化,破壞了原有的稅收制度,分割了地方財(cái)權(quán),更為嚴(yán)重的是直接導(dǎo)致了中國(guó)沿海帆船航運(yùn)業(yè)的沒(méi)落。但復(fù)進(jìn)口稅的開(kāi)征也為晚清經(jīng)濟(jì)注入了新的因素,促進(jìn)土貨貿(mào)易的發(fā)展。 復(fù)進(jìn)口稅對(duì)晚清社會(huì)經(jīng)濟(jì)影響的這種雙重性質(zhì),正是當(dāng)時(shí)特殊社會(huì)環(huán)境下不可避免的一種特點(diǎn)。
[Abstract]:Re-import duty refers to the import duty levied on foreign ships carrying Chinese local goods from one trade port to another, because the tax rate is half of the export tax rate, which is also called the re-import half tax rate. It is a kind of domestic tax imposed by the great powers to seize the trade rights and interests of the coastal land goods, to develop the shipping power, and to resist China's coastal trade tax. This tax system from the beginning to levy, expansion experienced a complex historical process. Its establishment makes it legal for foreign ships to engage in land and cargo transportation trade along the coast of China, destroys the original tax system, divides the local financial power, and, more seriously, directly causes the decline of China's coastal sailing industry. However, the imposition of import duties also injected new factors into the economy of the late Qing Dynasty and promoted the development of local trade. The dual nature of the influence of the complex import duty on the social economy in the late Qing Dynasty was an inevitable feature under the special social environment at that time.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：K252;F812.9

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