作　　者： ;

机构地区： 西北政法大学

出　　处： 《唐都学刊》 2007年第5期17-20,共4页

摘　　要： 汉代封国制度内容广泛,本文仅对封国财政管理的措施做一考证。认为封国的财产、王位等继承由中央裁决,但封国有征收赋税、兴办工商业的权力。体现了中国传统文化的道德情操、伦理道义领域中都具有信义力量,从经济学角度分析税收信用的内涵及构建西部税收信用体系的设想。 An analysis of the financial management of the feudal separationist rules in Han Dynasty indicates that feudal separationist rules have the right to collect tax and manage industry and commerce though the inheritance of properties and throne is determined by the central government. Study of the connotation of taxation credit system from the view of economics is of great significance to establishment of the taxation credit system of the Western China.

关 键 词： 财政管理 西部税收 信用体系

领　　域： [历史地理] [历史地理]