论文部分内容阅读
钞关是明政府征收以过税为主的机关。它的产生,行政管理,征税客体的变化和财政的关系, 以及其性质和特点,是研究明代钞关制度必需弄清楚的重要问题。只有弄清楚这些问题,才能对明代钞关制度作出客观的实事求是的评价。因此,我不揣譾陋,就上述问题进行研究,并提出一些看法,供大家研究参考,有不妥之处,盼指正。
Banknote clearance is the government imposed by the tax-based organs. Its production, administration, changes in the object of taxation and financial relations, as well as their nature and characteristics, are important issues that must be clarified in studying the system of banknote clearance in the Ming Dynasty. Only by understanding these problems can we make an objective and realistic evaluation of the banknote clearance system in the Ming Dynasty. Therefore, I do not preoccupyly study the above problems and put forward some views for our study and reference. There are some pitfalls and hope for correction.