晚清铁路起步阶段国人对铁路与税收关联性的认知

On the Perception of Relevance between Railways and Tax Revenue at the Initial Stage of Railway in Late Qing Dynasty

晚清在探讨是否兴建铁路的过程中,国人开始衍生了铁路与税收的关联性认知,并针对铁路筹议、筹建中出现的问题引发了诸多思考。其中倾向于建设铁路的人士,对于因铁路兴建而带来的商务畅通、税源培植进而征税等问题形成了基本一致的认知,同时也构成了兴建铁路的理由支撑;反对铁路兴建者则提出将来铁路的运营妨碍了民生,且有碍于货厘、有害于原有的税政体系,这种认知较多地包含有理性色彩,也促使清政府深度考虑铁路兴建所带来的后期影响;也有部分国人提出了依靠税收筹资修筑铁路的种种方案与看法。总体而言,该时期国人对于铁路与税收的关联性认知已隐现"去感性化"的趋向,并具有"因事而知"的特点。这些认知内容,一方面显示了国人的认知程度与水平,包含了历史规定性,另一方面也体现出国人针对铁路问题的持续关注与深入,蕴含有历史预见性。该时期国人针对铁路与税收问题的认知,构成了晚清中国铁路与税收问题的重要组成部分。

In the late Qing dynasty,people who advocated constructing railways shared the common knowledge that construction of railways would contribute to fluency of business flow,cultivation of tax resources and increase of tax revenue. In contrast,their opponents thought that the operation of railways would do harm to the people's livelihood,goods taxonomy and the original tax system. Besides,other people also put forward the suggestion that extra tax be levied to construct railways. In a word,their cognition concerning railways and tax revenue constituted an important part of railway issues during that period.