A Study On The Tax Legal System In The Qing Dynasty (1644--1840)

This thesis aims primarily to make a study on the framework and the evolution of the tax legal system in the early stage of the Qing Dynasty, analyze the maturity and the deficiency of the system, and provide a beneficial reference to the construction on the tax legal system of the time. The methods of this study involve inductive summery and systematic analysis as the main, giving attention to the analysis from the comparison, deduction and cases.There are a foreword, three parts and the conclusion in this thesis.In the foreword, the author gives a brief introduction to the theoretical and practical significance of the subject in this thesis, the object and the method of the study, and the main content of this thesis.The first part of"the analysis of the background of the tax legal system in the Qing Dynasty", which includes two chapters of"the evolution of the tax legal system in ancient China"and"the great change of the situation of the social and economic development and the tax system", is a presentation to the evolution of the tax legal system in ancient China before the Qing Dynasty, the situation of the social and economic development in the early stage of the Qing Dynasty, and the adjustment of the Qing's government in the tax system,.The second part of"the framework of the tax legal system in the Qing Dyansty"tries to rearrange the basic legal codes, laws for the department, the offprinted regulations, and the ordinances on the tax imposition, in order to reproduce an integrated framework of the tax legal system in the Qing Dynasty. This part includes six chapters, such as the ideology and the system of the tax laws, the tax system, the administrative institution on the taxes, the...