明清粤闽海商的贸易税收

陈伟明,许艳青[]2003-08-22[](1957),,,,,(1973),,,(,510632)[],,,,,,,,;,,,,,,,,,[];;[]K248[]A[]1000-5072(2004)03-0108-08,,,,,,,,:,,,,,,,,,,一国内税收,,,,,,,,,,,,:,,20043()110No.32004JournalofJinanUniversity(HumanitiesandSocialSciences)SumNo.110110()26311120045:112()26311320045:114()26311520045:RealismShouldnotbecomesuchRealityOnCaoYusAestheticThoughtofTheaterYIHongxiaGuangzhouLiterature&ArtResearchInstituteGuangzhou510095,ChinaAbstract:Lookingbackatthe100yearhistoryChinesespokendrama,theSpokenDramaMovementdisobeyedfromitsbeginningthebasicprincipleofrealism,foritregardedsocialproblemplaysasrealism.Andtheso-calledrealismistoorealistictobeofart.Therefore,CaoYuswritingpracticeandaestheticthought,hismysteriousriseandrapidfall,hisrealismshouldnotbecomesuchreality,haveturnedouttobeahistoricaltestimonyofthe100yearhistoryChinesespokendramaaswellasthemostvaluablewealthofChinesetheatertoday.Keyword:CaoYu,theater,realism,aestheticthoughtTheForeignTradeRevenueofSea-tradersfromGuangdongandFujianProvincesinMingandQingDynastiesCHENWeiming,XUYanqingCollegeofLiberalArts,JinanUniversityGuangzhou510632,ChinaAbstract:DuringtheMingandQingdynasties,thecommercialdutiesimposedontheCantoneseandFukienesemarinemerchantsfortheiroverseastradingactivitieswereleviedtwice,domesticallyaswellasoverseas.Thedomesticpartofdutiescouldberoughlyclassifiedastwocategories.Thefirstonewasnormalduties,andsomeofwhichwereleviedaccordingtothetaxabledeadweightcapacityoftheship,withacharacterofspecificduties,someofwhichwereleviedaccordingtothepricesorvaluesofdifferentgoodsrespectively,withacharacterofadvaloremduties.Thesecondonewasspecialduties,whichweremainlyleviedbylocalgovernmentsorofficialsconcernedinthenameofvariousadditionaltaxesunderallsortsofpretexts.Ageneraltrendwasthetransitionfromdutiespaidinkindtopaiyinmoney.Thetaxsystemsabroadweredifferentindifferentcountriesorregionsduringdifferentperiods,twomainformsofwhichwereproportionaldutyanddutyquota.Thegeneraltrendwasthattheduty-rateroseconstantly.TheforeigntradedutiesimposedontheCantoneseandFukienesemarinemerchantsduringMingandQingdynastyreflectedthepoliticalandeconomicalsituationsathomeandabroadatthattime,aswellasthehistoricalstatusoftheCantoneseandFukienesemarinemerchantsinbothdomesticandinternationalmarkets.Keywords:SeatradersinGuangdongandFujianProvinces;foreigntrade;revenueInvestigationofEmperorShenzongsRoleinXi-FengReformoftheSongDynastyCUIYingchao,ZHANGQifanCollegeofLiberalArts,JinanUniversityGuangzhou,510632,ChinaAbstract:TheReformduringEmperorShenzongsXining-YuanfengperiodoftheSongDynastywasforalongtimecalledWangAnshiReform,sothatEmperorShenzongspoliticalpositionandrolewassomewhatignored.From1980son,historyresearchermadegradualcorrectionsofsuchadeviationandmuchmoreattentionwasthereafterpaidtothestudyofEmperorShenzongsroleinthereform.EmperorShenzongplayedaleadingroleinthereform.Hewastheinitiatorofthereform.Hisattitudeanddecisionhadthegreatinfluenceontheprocessofthereformifthereformitselfhadencounteredanyresistance,orifhewasinwaverordoubt.Byparticipatinginthediscussionofreformmeasures,makingpolicyforit,supervisingitsprocess,managingthereformpersonally,andadjustingtheinternalorexternalrelationsofthereformgroup,heplayedacommandingroleinguidingthereformintofullpractice.Thereupon,wecouldsaythatitwasEmperorShenzongthatdomi14120045