摘要
清朝封建统治者为征敛镇压人民起义军费而创设的厘金制度,是中国近代财政史上的一件大事。这个税制的实施,支撑了晚清和北洋军阀的反动统治,同时严重阻碍了民族工商业的发展;它的裁撤虽然也支持了国民党的统治,却对现代社会的发展起了一定的积极作用。
In order to solicit and collect military expenditure used to suppress and oppress the people＇s apprising, the rulers of the Qing Dynasty set up the Lijin System, which was a big event in modem Chinese financial history. The implement of this system supported the regime of the late Qing Dynasty and Northern Warlord Goverments, and greatly hampered the development of national industry and commerce.The abolishment of this system helped the ruling of KMD, but it helped as well push forward the development of modem society.
出处
《芜湖职业技术学院学报》
2005年第4期76-78,共3页
Journal of Wuhu Institute of Technology
关键词
厘金
裁厘
裁厘的意义
Lijin
abolishing Lijin
significance of the abolishing Lijin.
