摘要
本文探讨了明代渔业的征课水域与征收方式 ,并叙述其渔课种类与渔税名目 ,揭示其渔税征解过程及渔税支配方式 ,最后论述了明代的渔业税制改革并分析其所取得的实际效果。较为全面地论述了明代渔业税制的各个方面。
The paper discussed the water area and ways of fishery taxation in the Ming dynasty, specified the fishery taxation kinds and items, announced the collecting process and the allocation. The thesis expounded the innovation of fishery tax system in the Ming dynasty, and analyzed the actual impacts at the last part. In a word, the paper roundly revealed various aspects of the fishery tax system in the Ming dynasty.
出处
《中国农史》
CSSCI
北大核心
2004年第2期63-70,共8页
Agricultural History of China
基金
上海师范大学博士科研启动基金资助项目 (PW3 0 1)
