试论厘金制对晚清财政的影响

The Discussion on the Influence of the Likin System on the the Late Qing Dynasty's Finance

厘金制作为中国近代史上的一种重要的商业税制,开创于1853年清廷镇压太平天国农民运动的特定环境下。最初它仅是一种临时性的筹饷措施,之后却发展成为一种经常性的税制,直到1931年才被南京国民政府裁撤。厘金推行的过程中给中国近代经济的发展带来许多负面的影响,自从厘金制开创以来,各阶层人民的反抗呼声一直没有停止过,然而清廷关于"裁厘"问题却多次议而不决,其中最根本的原因是厘金与晚清时期的国家财政有着密切的关系。这主要表现在厘金打破了传统的财政税收结构,成为政府财政收入的四大支柱之一,对国家和地方财政起到重要的支持作用。

As an important commercial tax system in Chinese modem history, the Likin System began in 1853 under the special background of Qing Dynasty＇ s government＇ s suppression of Taiping Revolution. At the beginning, it was a temporary measure of funds collection, but later, it became a customary tax system till it was abolished by Nanjing National Government in 1931. The process of carrying out the Likin System brought many negative effects on the Chinese modem economic growth. Since the Likin System was imple- mented, the mass＇ s voice of resistance has been continuing. But why did the Qing Dynasty＇ s government＇ s discussion on the Likin System never have a resuh？ The fundamental reason is that the Likin System was closely related to the Qing Dynasty＇ s finance. It broke the traditional financial and tax structure, became one of the Four Mainstays of Qing Dynasty＇ s government＇ s income, and played an important supportive role in the central and local Qi Dynasty＇ s government＇ s finance.