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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
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연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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As commerce developed during late Chos?n, fisheries and salt products came to be perceived as the main sources of commercial taxes. The economic changes which occurred during this period eventually led to a change in the fisheries and salt taxes that had traditionally been imposed based on production methods. However, the maritime tax system, which was closely related to commercial taxes, only officially began to be implemented following the Kabo Reforms of 1894, and it was not until the advent of the Taehan Empire that the actual reorganization of the maritime tax system was undertaken. The Taehan Empire intended to manage maritime taxes by integrating them into a proposed stamp tax. This action was undertaken in order to combine the maritime taxes, which were imposed based on production methods, with the commercial taxes, which had been imposed on fisheries and salt products, within the proposed stamp tax that was designed as a means of taxing commercial goods.
Even though the stamp tax was never implemented, the fact that such a tax was considered would have repercussions for the maritime taxation later on down the road. The kungnaebu (宮內部, Department of the Royal Household) eventually extended the range of the maritime taxes to include fisheries and salt products. This alteration was intended to reflect the economic changes that had taken place as a result of the development of commerce within the taxation system, as well as to absorb a portion of the profits that were being accrued as a result of the advent of the commercial distribution and marketing process.
This trend of levying taxes on maritime products continued during the era of the Japanese Resident General (1905～1910), at which time taxation was, in accordance with the regulations governing salt and maritime product taxation, levied based on salt production and the price of fisheries products. Although under the Fisheries Tax Law which was eventually enacted, taxation was levied based on the classification of products and production methods, the trend of taxing business profits continued unabated.
As such, the maritime tax system was reorganized in a manner that taxed products rather than production methods. This marked the beginning of the process toward a business profit-oriented taxation structure.
However, the maritime tax system was reorganized during the era of the Japanese Resident General in a manner that linked it with the nationalization of the salt manufacturing industry and the Fisheries Law. Here it should be noted that the introduction of salt manufacturing methods marked the onset of modern production, which made mass production at low cost possible, and that the Fisheries Law resulted in the introduction of a modern fishery system. Nevertheless, the salt manufacturing industry developed in a manner that encouraged competition between domestic and foreign salt manufacturers, and eventually led to the exclusion of domestic manufacturers from the salt industry. For its part, the Fisheries Law contributed to helping Japanese fishermen gain a stranglehold over the Korean fisheries industry.
Even though the stamp tax was never implemented, the fact that such a tax was considered would have repercussions for the maritime taxation later on down the road. The kungnaebu (宮內部, Department of the Royal Household) eventually extended the range of the maritime taxes to include fisheries and salt products. This alteration was intended to reflect the economic changes that had taken place as a result of the development of commerce within the taxation system, as well as to absorb a portion of the profits that were being accrued as a result of the advent of the commercial distribution and marketing process.
This trend of levying taxes on maritime products continued during the era of the Japanese Resident General (1905～1910), at which time taxation was, in accordance with the regulations governing salt and maritime product taxation, levied based on salt production and the price of fisheries products. Although under the Fisheries Tax Law which was eventually enacted, taxation was levied based on the classification of products and production methods, the trend of taxing business profits continued unabated.
As such, the maritime tax system was reorganized in a manner that taxed products rather than production methods. This marked the beginning of the process toward a business profit-oriented taxation structure.
However, the maritime tax system was reorganized during the era of the Japanese Resident General in a manner that linked it with the nationalization of the salt manufacturing industry and the Fisheries Law. Here it should be noted that the introduction of salt manufacturing methods marked the onset of modern production, which made mass production at low cost possible, and that the Fisheries Law resulted in the introduction of a modern fishery system. Nevertheless, the salt manufacturing industry developed in a manner that encouraged competition between domestic and foreign salt manufacturers, and eventually led to the exclusion of domestic manufacturers from the salt industry. For its part, the Fisheries Law contributed to helping Japanese fishermen gain a stranglehold over the Korean fisheries industry.
목차
Ⅰ. 머리말
Ⅱ. 甲午改革期 雜稅 정비와 海稅制度
Ⅲ. 大韓帝國期 海稅 범위의 확대
Ⅳ. 統監府期 鹽稅規程과 漁業稅法
Ⅴ. 맺음말
〈ABSTRCT〉
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UCI(KEPA) : I410-ECN-0101-2009-911-018339538