从档案史料看土默特煤炭租税收入

From Archival Materials to See the Taxation on Coal Mining in Tumd

土默特,自有清以来作为内属旗,其财政"自收自支"性质一直到民国从未改变。土默特财政收入主要靠本地区山林矿产等。其中,煤炭租税是土默特财政最大收入项,始终为土默特赖以生存的根基。与此同时,土默特煤炭租税又成为统治者想尽一切办法加以限制、掠夺的对象。民国年间,绥远当局抢夺土默特旗矿山的事件屡屡发生。作者根据内蒙古呼和浩特市土默特左旗档案馆所藏珍贵历史档案,探讨了土默特煤炭租税收入项目相关情况。

Tumd as a Neishu Qi( 内属旗) in the Qing Dynasty,its finance had maintained self-supported till the end of ROC. Tumd's main financial income depended on its all kinds of resources. Among them,taxation on coal mining was Tumd's biggest item of revenue. Meanwhile,the taxation on coal mining had always been the target of control and grasp by rulers. During the period of ROC,the Suiyuan authorities grabbed Tumd coal mines many times. Based on historical archives collected in Tumd Left Banner Archive,the author discusses the taxation on coal mining in Tumd.