清末四川肉厘的征收

Meat Li kin of Sichuan Province in the Late Qing Dynasty

清末四川的捐税名目繁多,例如当时四川地区首创的肉厘。肉厘征收始于咸丰年间,以付三费局支出,后来各州县间相继仿办。丁宝桢督川后实行三费局改革,肉厘作为三费局的专项经费,遂被各州县视为重要的地方收入。庚子之变后肉厘由地方税逐渐上升为国税。

The meat li kin is one of the numerous taxes and levies firstly levied in Sichuan province in the late Qing .In order to pay for Three Fees Bureau, the government started to levy li kin during the Xianfeng period in Qing Dynasty and successively imitated by every state and county of Sichuan prov- ince. Since the implementation of Three Fees Bureau after Ding Baozhen came into power, the meat li kin had been regarded as important local revenue by every state and county. After the Boxer war, the meat li kin was changed from a local tax to a national tax.