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(正(zhèng )税(shuì )，正(zhèng )税(shuì ))

1.旧(jiù )指(zhǐ )正(zhèng )额(é )赋(fù )税(shuì )。与(yǔ )“加(jiā )耗(hào )”、“子(zǐ )税(shuì )”等(děng )附(fù )加(jiā )税(shuì )相(xiàng )对(duì )。

清(qīng )姚(yáo )鼐(nài )《四(sì )川(chuān )川(chuān )北(běi )道(dào )按(àn )察(chá )副(fù )使(shǐ )鹿(lù )公(gōng )墓(mù )志(zhì )铭(míng )》：“正(zhèng )税(shuì )罔(wǎng )赢(yíng )，诛(zhū )责(zé )贪(tān )惏(lán )。”

清(qīng )夏(xià )燮(xiè )《中(zhōng )西(xī )纪(jì )事(shì )·长(zhǎng )江(jiāng )设(shè )关(guān )》：“今(jīn )土(tǔ )货(huò )出(chū )口(kǒu )而(ér )复(fù )进(jìn )口(kǒu )者(zhě )，尤(yóu )宜(yí )在(zài )紧(jǐn )要(yào )处(chù )设(shè )卡(kǎ )徵(zhēng )收(shōu )。土(tǔ )货(huò )出(chū )口(kǒu )，以(yǐ )过(guò )卡(kǎ )准(zhǔn )照(zhào )为(wéi )凭(píng )；洋(yáng )货(huò )进(jìn )口(kǒu )，以(yǐ )入(rù )卡(kǎ )准(zhǔn )照(zhào )为(wéi )准(zhǔn )，总(zǒng )期(qī )该(gāi )商(shāng )进(jìn )口(kǒu )出(chū )口(kǒu )货(huò )物(wù )完(wán )一(yī )正(zhèng )税(shuì )即(jí )有(yǒu )一(yī )子(zǐ )税(shuì )办(bàn )法(fǎ )，以(yǐ )期(qī )税(shuì )课(kè )充(chōng )裕(yù )。”

2.旧(jiù )指(zhǐ )主(zhǔ )要(yào )赋(fù )税(shuì )，与(yǔ )各(gè )种(zhǒng )杂(zá )税(shuì )相(xiàng )对(duì )。如(rú )清(qīng )代(dài )称(chēng )田(tián )赋(fù )、丁(dīng )赋(fù )为(wéi )正(zhèng )税(shuì )。称(chēng )盐(yán )课(kè )、茶(chá )课(kè )、牙(yá )税(shuì )、当(dāng )税(shuì )等(děng )等(děng )为(wéi )杂(zá )税(shuì )。

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