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(税(shuì )则(zé )，税(shuì )则(zé ))

徵(zhēng )税(shuì )的(de )规(guī )则(zé )和(hé )实(shí )施(shī )条(tiáo )例(lì )。

清(qīng )薛(xuē )福(fú )成(chéng )《筹(chóu )洋(yáng )刍(chú )议(yì )·利(lì )权(quán )二(èr )》：“按(àn )旧(jiù )约(yuē )各(gè )货(huò )纳(nà )税(shuì )后(hòu )，即(jí )准(zhǔn )由(yóu )中(zhōng )国(guó )商(shāng )人(rén )遍(biàn )运(yùn )天(tiān )下(xià )，路(lù )过(guò )税(shuì )关(guān )不(bú )得(dé )加(jiā )重(zhòng )税(shuì )则(zé )。”

《清(qīng )会(huì )典(diǎn )事(shì )例(lì )·户(hù )部(bù )·关(guān )税(shuì )考(kǎo )核(hé )二(èr )》：“九(jiǔ )年(nián )准(zhǔn )奏(zòu )，洋(yáng )药(yào )一(yī )项(xiàng )，前(qián )奏(zòu )准(zhǔn )行(háng )各(gè )关(guān )，照(zhào )上(shàng )海(hǎi )税(shuì )则(zé )。”

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●税则（简体版）