晚清厘金制度起源路径新论

The Origin of the Lijin System of the Late Qing Dynasty

晚清的厘金制度实际上经历了一个从民办到亦官亦民再到官办的演化过程。具体而言,厘金从康熙后期的公基金性质,经过各种制度调试,最终演化为咸丰以后的新型商税。这一演化过程不仅实现了厘金属性的转变,也是清代中叶以来地方财政规模扩张的反映。

The lijin system of the late Qing Dynasty experienced an evolution process from private running to private and official running to sole official running. In the later stage of the reign of Emperor Kangxi, lijin had the characteristics of public fund and finally evolved into a commercial tax. The evolution process not only means the transition of the nature of lijin but also reflects the expansion of local financial scale since the mid-Qing period.