完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.author | 劉常山 | |
| dc.contributor.other | Chang-Shan Liu | |
| dc.date.accessioned | 2020-08-25T06:53:33Z | - |
| dc.date.available | 2020-08-25T06:53:33Z | - |
| dc.date.issued | 2012/10/05 | |
| dc.identifier.issn | 1682-587N | |
| dc.identifier.uri | http://dspace.fcu.edu.tw/handle/2376/2397 | - |
| dc.description.abstract | 本文旨在探究民國肇建，百廢待舉，中央政府為根本解決財政枯竭問題，以鹽稅為擔保，舉借善後大借款（Reorganization Loan）。銀行團為確保債權，在借款合同中規定，任用洋員，改良鹽務，所有徵收的鹽稅，必須存放於銀行團認可的銀行，非經同意，不能提用，對中國主權斲喪至為巨大。不過，也因為依據借款合同，中國政府聘任曾經在印度管理鹽政的丁恩（Richard Dane）負責徵收鹽稅，協助改良鹽務，制定法規，建立制度，整理鹽場，裁併機關，統一稅率，興建鹽倉，實行就場徵稅，踏出了中國鹽務改革的第一步。鹽稅稅率未提高，稅收明顯增加，績效卓著，實善後大借款合同簽定時所始料未及之事。 | |
| dc.description.sponsorship | 逢甲大學 | |
| dc.format.extent | 20 | |
| dc.language.iso | 中文 | |
| dc.relation.ispartofseries | 逢甲人文社會學報 | |
| dc.relation.isversionof | 第五期 | |
| dc.subject | 善後大借款 | |
| dc.subject | 銀行團 | |
| dc.subject | 袁世凱 | |
| dc.subject | 熊希齡 | |
| dc.subject | 周學熙 | |
| dc.subject | 鹽 | |
| dc.subject | 丁恩 | |
| dc.subject.other | Reorganization Loan | |
| dc.subject.other | Salt | |
| dc.subject.other | Richard Dane | |
| dc.subject.other | Foreign banking group | |
| dc.subject.other | Shi-Kai Yuan | |
| dc.subject.other | Xi-Ling Xuang | |
| dc.subject.other | Xyue-Xi Zhou | |
| dc.title | 善後大借款對中國鹽務的影響 （1913－1917） | |
| dc.title.alternative | On Reorganization Loan and the Administration of Salt in China (1913-1917) | |
| dc.type | 期刊篇目 | |
| dc.description.translationabstract | For solving governmental final problem, Chinese government proposed to provide salt tax income as guarantee to borrow money from foreign banking group in 1913. For secure the Reorganization Loan, the foreign banking group added some _x000D_ restrictions in the agreement, which requested that firstly Chinese government hired foreign expertise to administrate Chinese salt. Secondly, all tax income of slat had to deposit in those banks proved by foreign banking group, and thirdly, Chinese government could not withdrawal money without the permission of foreign banking _x000D_ group. Under these conditions, Chinese government lost its authority on tax income of salt that additionally insulted national pride as well. _x000D_ However, this paper argues that Richard Dane, the appointed administer of Chinese slat affair, unexpectedly achieved a successful tax reform on salt. The reformative arrangements included: set up regulation and administrative system, _x000D_ reorganizing bureaucracy, unifying tax rate, built warehouse for salt and etc. The most important achievement was to increase the income without raising the rate of tax. | |
| 分類: | 第05期 | |
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