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作者认为,专卖事业源于春秋时代齐国,是财政收入形式之一,与其他财政收入内容比较,无强制和无偿特性,古有“寓税于价”之美称。它是商品经济的产物,在历史上曾经多次协助政府摆脱财政困境,救政权于危亡之中,如今遍行70多个国家,对各国财政资金积累起着不同程度的促进作用。作者力主扩大现行专卖范围,变巨额商业利润为财政资金,从而缓解资金的供需矛盾。
The author believes that monopoly business originates from the Qi and the Spring and Autumn Period, is one of the forms of financial revenue, compared with other financial revenue content, no mandatory and unpaid characteristics, the ancient “tax at the price ” reputation. It is a product of the commodity economy. In history, it has repeatedly assisted the government in getting rid of the financial difficulties and rescuing regimes in danger. Now it is in more than 70 countries and has played a role in promoting the accumulation of financial resources in various countries. The author advocates to expand the scope of the current monopoly, change the huge amount of commercial profits for the financial capital, thus easing the contradiction between supply and demand of funds.