晚清税关与内务府财政关系管窥

A study of the Financial Relationship between Customs and the Imperial Household in Late Qing

晚清时期,关榷格局发生显著变动,税关与内务府之间的财政关联愈益紧密。内务府主要通过常年经费、续增经费、广储司公用银、折变银、内府工程经费等专项经费以及一些临时派款来分润各关税款。但应解数与实解数之间存在一定的差额。从平均水平看,从常、洋两税项下每年实解内府经费各达90余万两。从绝对数看,内府经费则呈递年增长之势。清季内廷经费的扩张,不仅导致皇室财政侵占国家财政,而且使各税关间的负担不均,由此激发了中央与地方政府间的财政纠葛。内务府、户部、各税关三者之间的财政关系难以理顺,清末财政秩序愈益紊乱。在王权至上的观念之下,对皇室财政的任何限制都是徒劳的。

In late Qing,Original customs pattern has a significant change.As a result,the Financial Relationship between customs and the Imperial Household become more and more close.The Imperial Household partake of customs duties mainly through these special funds such as annual appropriation,additional annual appropriation,office expenses of Guangchusi department,disposal proceeds,project funds and some temporary apportion expenses.But there is some difference between the number should be assessed from the actual allocation number.On average,the actual allocation number from Yang customs and Chang customs to the Imperial Household both reach 90 million liang or so.In absolute terms,Royal expenses revealed an increasing tendency year after year.Therefore,the royal finances encroached on state finances not only make customs the tax burden disequilibrium,but also refired inner controversy between the central and local governments.The financial relationship is so difficult to rationalize among the Imperial Household,Hubu and customs that the financial order of late Qing government became more and more disorder.It is always futile to try to limit the royal expenses with the notion of supreme monarchic power in traditional culture of politics.