沈阳教育学院学报Issue(4)：75-78,4.
王莽的“所得”课税思想初探
A Tentative Study on Wang Mang＇s Idea of ＂Income＂ Taxation
任丽伟 1马也坤2
作者信息
- 1. 沈阳大学新民师范学院,辽宁沈阳110300
- 2. 长煦信息技术咨询（上海）有限公司政府企业部,上海200050
- 折叠
摘要
Abstract
Wang Mang＇s policy of ＂average prices of the five cities and buying on credit and loan＂,taxation of mountains and rivers as well as the wine monopoly policy in the economic reform are analyzed.It is pointed out that the tax that Wang Mang collects is income tax.The reasons why this idea of ＂income＂ taxation can＇t be adopted by later generations are discussed,giving some enlightenment to contemporary income taxation.关键词
王莽/赊贷制度/五均制度/所得课税Key words
Wang Mang/policy of credit and loan/policy of average prices of the five cities/income taxation分类
管理科学引用本文复制引用
任丽伟,马也坤..王莽的“所得”课税思想初探[J].沈阳教育学院学报,2011,(4):75-78,4.
