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1、山西財經(jīng)大學碩士學位論文從黃宗羲定律談農(nóng)業(yè)稅法改革姓名:李永鋒申請學位級別:碩士專業(yè):經(jīng)濟法指導(dǎo)教師:薛建蘭2008-09-252 Abstract December 29, 2005, the tenth meeting of the 19th National People's Congress Standing Committee ratified a decision, since Ja
2、nuary 1, 2006 onwards repeal “the tax“, which means that in China more than 2,000 years of continuity Official agricultural tax will be history. But in history, the history of China also had
3、 a lot of farmers in the imperial monarchy tax relief phenomenon, but most of this performance for the feudal monarchs to give farmers a “gift.“ This concept of non- institutionalized gift is
4、 the most serious consequences: the farmers of strong resistance when the interests of some charity, pacify the people, but once the momentum of the past farmers, began deprivation of the pas
5、t policy, and even more than the previous level very. China repeatedly has become such a big history of the law, the Ming and Qing Dynasties famous thinker Huang Zongxi was brilliant this p
6、henomenon known as the “accumulation of harm“ and later summed up its famous “Huang Zongxi Law . “ This study is based on this, trying to China's agricultural tax system on the history,
7、 background and social conditions in the system, such as the phenomenon of order, with fairly modern economic law of the fundamental ideas, seek China's new agricultural taxes in the design
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