清朝康雍乾时期内蒙古地区税法述略

作     者：杨选第 

作者机构：内蒙古师范大学历史系010020 

出 版 物：《清史研究》 (The Qing History Journal)

年 卷 期：1999年第3期

页      面：94-98页

核心收录：

学科分类：02[经济学] 0202[经济学-应用经济学] 020203[经济学-财政学（含∶税收学）] 

主　　题：内蒙古地区 康雍乾时期 归化城土默特 《理藩院则例》 清政府 《大清会典事例》 清朝政府 札萨克 乾隆 落地税 

摘      要：During the Kangxi, Yongzheng and Qianlong periods of the Qing Dynasty, with the stabilization of its ruling power over the country, in order to ensure its income from revenue, the fendal government promulgated a series of taxation laws in central china. And at the same time, taxation laws were also introduced in the area of inner Mongolia and other frontier areas. This article conducts preliminary investigation on the taxation principles and contents and the basic levy and management on animal husbandry. agriculture. industry and commerce.