试论晚清杂税的不确定性特征

On the Uncertainty of the Miscellaneous Tax in Late Qing Dynasty

晚清的杂税与清代前期截然不同,税种多而杂,既深刻影响到社会经济、人民生活,又与财政的困难、新政的举行密切相关。与传统的杂税相比,晚清杂税的征收,"不确定性"是其主要特征,其具体表现:一是税法税制不统一;二是名目繁多,税目不统一;三是征收方法、税率不统一,用途混杂;四是收税机关不统一。晚清杂税的种种不确定因素,正是杂税得以肆意横生、乱象杂生的主要原因。

Entirely different from early Qing Dynasty, the miscellaneous tax in late Qing Dynasty is diversified, which has a profound influence on social economy and people＇s living. It is also closely related tothe financial difficulties and the implementation of new policies. Compared with traditional miscellaneous tax,the primary feature of the taxation in the period is its uncertainty displayed in the inconsistency in tax lawand tax system, tax items and tax rates, taxation methods and tax authorities. The various uncertain elementslead to the disorder in the miscellaneous tax in late Qing Dynasty.