【摘要】 中国的关税思想有其悠久的发展沿革历史 ,与西方关税思想相比中国古代关税思想有四方面的特点 :一、中国古代的关税思想具有明显的抑制倾向 ;二、中国古代的关税收入在财政收入中不居突出地位 ;三、中国古代的思想家非常注重关税在商品流通和国家经济中的杠杆作用 ;四、中国古代的关税贯穿着以人治税的思想更多还原

【Abstract】 The economic thoughts on duty in China have long history.This dissertation concentrates on the differences between economic thoughts on duty in ancient China and western countries.In the author’s opinion,there are four main features of Chinese thoughts on duty:firstly,it inclines to restrain the commercial activities;secondly,the duty is not the primary means of revenue;thirdly,Chinese ancient ideologists stress on the leverage of duty in circulation of commodities and in the whole economy;lastly,as a whole,Chinese ancient thoughts of duty lack of integrated legal system更多还原