论16丶17世纪英国关税性质的演变.pdfVIP

241()Vol.24No.1

20072JournalofUniversityofScienceandTechnologyofSuhou(SocialScience)Feb.2007

*

16-17

于民

(,261061)

:16-17世纪,英国的关税性质发生了根本性变化,由国王特权税转变为处于议会严格控制之

的议会间接税这一变化过程可以划分为4个阶段1625年前,关税总的说来是国王的一种特权税;1625-

1660年,随着议会的胜利,关税一度转变为处于议会严格控制的议会间接税;复辟时期,关税课征大权继续

掌握在议会手中,但课征权却因为缺少日常操作控制权而大打折扣;光荣革命后,关税最终变为议会间接税

:关税性质;演变;议会间接税

:K561.33:A:1672-0695(2007)01-0115-04

¹

,

,,

16-17,

16-17,4

1625,,,

,1625

#:/

0;/0[1]52

#,R.,/,,

0[2]4/,

,0,[3]34,

,13,

[4]50-57

/0,,,

,:

,:/0

/0,,

*:2006-03-11

:(1973-),,,,

¹H.Hall,AHistoryoftheCustom-RevenueinEngland:fromtheearliesttmiestotheyear1827,2vols[M],London,1885;H.

Atton,Holland,H.H.,TheKingsCustoms[M],London,1908;E.Hoon,TheOrganiationoftheEnglishCustomsSystem,1696-1786

[M],NewtonAbbot,1966;N.S.B.Gras,TheEarlyEnglishCustomSystem[M],OxfordUniversityPress,1918;E.Carson,TheAncient

andtheRightfulCustoms[M],London,1966;W.D.Chester,ChroniclesoftheCustomsDepartment[M],London,1885.

,,M.J.,

1640,,1660,,:M.J.Braddick,

TheNervesoftheState:TaxationandtheFinancingoftheEnglishState,1558-1714[M],ManchesterUniversityPress,1996.p.49.