论晚清厘金征收机制的局限——以晚清浙江厘金为例

The Limitation of Collecting Likin in Late Qing Dynasty

文章以浙江为个案,分析了以定额制为核心的征收机制在厘金征收中的局限。由于固定征收数额缺乏有效调整的弹性,无法反映商品流通机动灵活的特性,因此从商品经济的增长中获益亦很有限,比额以外的大量盈余流入非制度的渠道,这又直接影响了地方政府对财政的控制。

Taking Zhejiang as an example, this article analyzes the limitation of likin collecting mechanism. Because the volume of levy was fixed which could not reflect the fluctuation of circulation of commodities, the government had no chance benefit more from the economy, and large amount of surplus flowed into non - official channel. As a result, the local government＇s finance control had been directly impacted.