清末浙江厘金包认制的形成与演变

The Formation and Evolution of the Zhejiang Likin Package Recognition System in late Qing Dynasty

出于提高征收效率以应对口岸海关制度竞争的目的,清末浙江厘金征收制度逐渐向着包认制转变,商人同业组织开始承担起越来越多的征收职能。虽然在实际运行中,官商之间达成的包税协议因个人私利的过度营求而显得脆弱不堪,但它对此后营业税的倡办及整个财政体制的近代化转变提供了必要的条件。

In late Qing dynasty, to improve the efficiency of collection to contend against theport customs system, the Likin levy system of Zhejiang province gradually moved towards the packet recognition system, and the mer- chant organizations began to perform amore collecting function. In the actual operation, due to excessive self-see- king, however, the tax package agreement reached between the government and merchants seemed vulnerable, but it provided the necessary condition for the business tax initiative and the modern transition of the entire financial sys- tem.