“经制”与“新增”:五口通商时期清廷对海关夷税的管理

The Administration on Maritime Customs Tax during the Five-Treaty-Ports period

五口通商时期,海关夷税作为一种新增税项,并没有被纳入原有的经制财政的制度框架中。在征收环节,夷税适用协定税则,与常税分别征收;在报解环节,常税实行额征制,夷税则尽收尽解;在关期适用上,各关常税各自为政,夷税则实行统一的关期;在经费支销上,与常税不同,夷税经费在所收税款中实用实销。海关夷税等新增税项的出现,对传统的经制财政体制产生冲击。"经制"与"新增",在制度上被赋予不同的性质,在财政管理上实行不同的模式。晚清财政管理体制开始呈现二元结构的特点。

Maritime customs tax,as a kind of new-added revenue,is not included in the existing statutory financial system during the Five-Treaty-Ports period in late Qing Dynasty.Maritime customs tax is implemented the Conventional Tariff System and Native customs tax is implemented the Autonomous Tariff System.In tax management,Native customs tax is adopted the quota management,on the contrary,Maritime customs tax has no quota control,and it is required to deliver its taxes to the state treasury in addition to the funds.Unlike Native customs tax lacking of coordination on the determination of the fiscal year,Maritime customs tax adopts a uniform Settlement period.Being different from Native customs tax in the use of funds,the funds of Maritime customs tax can be allowed to expense in its collecting taxes.The emergence of newadded revenue,such as Maritime customs tax,etc,has a shock to traditional system of statutory finances.statutory and new-added,are endowed respectively with different properties in the system,and implemented different patterns in financial management.Financial management system in late Qing begin to show a characteristic of binary structure.