节点文献
“一条鞭法”论析
Analysis on ’One Lash Method’
【摘要】 一条鞭法的颁行堪称中国赋役制度变迁历程中的一次重大变革。作为封建统治阶级应对社会政治、经济危机的产物,一条鞭法在一定程度上抑制了豪强兼并,均平了赋役,简化了税制,增加了财政收入,也在一定时期内维护了封建统治的稳定,缓解了阶级矛盾和利益冲突。
【Abstract】 The implementation of One Lash Method was a great reform in China’s tax system reform.As a way of dealing with political and economical crisis,One Lash Method did repress the local despots,average the tax,and simplify the tax system. And in that certain period it defended the stability of feudalism and alleviated the conflicts.
- 【文献出处】 石家庄经济学院学报 ,Journal of Shijiazhuang of University of Economics , 编辑部邮箱 ,2005年05期
- 【分类号】K248
- 【被引频次】8
- 【下载频次】2109