In the control of commodity tax, besides Da Ming Law, Da Gao, announcement, imperial decree and laws and regulations make different effect at the different stage.
对商税征收的法律控制,除《大明律》有关条目之外,大诰、榜文、诏令、律例等在不同的阶段发挥不同的效用。
Third, this article reviews the misunderstanding on studies of imperial China's tax law and further explores the significance of the two tax systems.
第三部分从时间与空间的角度审视学术界对清代税收法律制度的认知误区以及中西方税法的意蕴。
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