[1]廖剑南,廖声丰.明代赣关的设置与管理[J].江西师范大学学报(哲学社会科学版),2018,(06):128-131.
　LIAO Jiannan,LIAO Shengfeng.Establishment and Management of Jiangxi Customs in the Ming Dynasty[J].,2018,(06):128-131.
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明代赣关的设置与管理()
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《江西师范大学学报》（哲学社会科学版）[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2018年06期
页码:
128-131
栏目:
史学新证
出版日期:
2018-12-20

文章信息/Info

Title:
Establishment and Management of Jiangxi Customs in the Ming Dynasty
文章编号:
1000-579(2018)06-0128-04
作者:
廖剑南1;  廖声丰2
1.江西财经大学 经济学院,江西 南昌 330013; 2.南昌航空大学 马克思主义学院,江南 南昌 330063
Author(s):
LIAO Jiannan1;  LIAO Shengfeng2
1.School of Economics,Jiangxi University of Finance and Economics,Nanchang,Jiangxi 330013; 2.School of Marxism,Nanchang Hangkong University,Nanchang,Jiangxi 330063,China
关键词:
明代;  赣关;  设置;  管理
Keywords:
Ming Dynasty;  Jiangxi Customs;  setting;  management
分类号:
K249
文献标志码:
A
摘要:
明代赣州钞关是清代赣关的前身。明代江西商品经济发展、赣州所处的重要地理位置以及大庾岭繁华的商品流通,是明代赣州钞关设置的客观原因,而赣南明军军费不足则成为明代赣州钞关设置的契机。为了避开重复征税的嫌疑,明政府还将折梅亭税关与赣关合并,这样既便于管理关税,又扩大了征税范围。为了对赣关实施有效管理,明政府还在遣官管理、税额、征税方式等各个方面建立了初步的管理制度。清代赣关正是在明代钞关的基础上建立起来的,并在各方面对明代钞关多有继承。
Abstract:
During the Ming Dynasty,the commodity economy in the Jiangxi Province was prosperous,Ganzhou was in an important geographical location,and the circulation of commodities in the Dayu Ridge was lively,which were the objective reasons to establish a tax office in Ganzhou.The lack of military expenditure of Gannan became the chance to establish a tax office at Ganzhou.In order to avoid the suspicion of repeated taxation,the Ming government also merged the tax office of Mei Ting with the Jiangxi Customs.In this way,it was easy to manage tariffs and expand the scope of taxation.In the Ming Dynasty,the government established a preliminary management system covering various aspects,such as the management of officials,the tax amount and the way of taxation in order to carry out effective management of Jiangxi Customs.In the Qing Dynasty,Jiangxi Customs was established on the basis of tax offices in the Ming Dynasty,and inherited tax offices in the Ming Dynasty in all aspects.

参考文献/References:

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备注/Memo

备注/Memo:
收稿日期:2017-05-09
基金项目:江西社会科学规划重点课题“九江关、赣关视野下的近代江西区域经济变迁研究——以商品流通为考察中心(1840-1949)”(编号:13LS01)
作者简介:廖剑南(1992-),男,江西赣州人,江西财经大学经济学院博士研究生。研究方向为区域经济史。
廖声丰(1965-),男,江西赣州人,南昌航空大学马克思主义学院教授。研究方向为明清社会经济史。
更新日期/Last Update: 2018-12-20