From the illegal broker fee to the legal broker tax and broker license tax,the broker tax proved to be normalized and expanded in the Ming and Qing dynasties.The distribution of broker tax varies from handing in over to the Ministry of Revenue,being soldiers'pay and reward,supporting the vassal kings and drawing over feudal nomadic leaders,to cover the cost of officials,petty officials,and other tax quota,used as the part of education funds,etc.Actions of broker tax reduction from central court officials to local officials relieve the burden of businessmen and people,and help ease social contradiction.The central government has taken several measures to broker tax evasion and corruption,for instance,punishing local powerful landlords and street villains,forbidding the establishment of broker shops without permission,severely handling corruption cases,and improving the broker license system.Both the broker tax reform to modern stamp tax and the innovation to simulate industry and commerce in the late period of Qing Dynasty failed,as a result of inward and outward dilemma.
关键词
牙税/牙帖/明清/印花税/改革
Key words
broker tax/broker license/Ming and Qing dynasties/stamp tax/reform
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