路权与税权的博弈——清末铁路货捐制度的形成及有限变动

The Game of Road Right and Tax Right——The Formation and Limited Change of Railway Cargo Donation System in the Late Qing Dynasty

铁路货捐是清末出现的一种类似厘金的税收种类,其征收对象是铁路运输货物。因为征税权力的不确定性,作为铁路货捐征收主体的地方政府,既要面对中央政府削弱地方对路权控制和裁撤厘金的双重压力,也有因对子口税制度冲击而招致的外交上压力,更有来自铁路企业要求减轻税负的呼吁。相关各方出于不同的目标,竭力维护自身的利益,形成以路权与税权矛盾为核心的多方博弈。路权与税权的矛盾,源于中央与地方之间征税权和铁路管理权的管理边界不明确。

Railway cargo donation is a likin-like taxation in the late Qing Dynasty,and its object is railway cargoes.Because of the uncertainty of the taxation power,the local government,which is the subject of the railway cargo donation,has to face both the pressure from central government＇s weakening of the local＇s control of the road right and the abolition of the likin,but also diplomatic pressure from the impact on the transit dues system as well as pressure from the railway enterprises to reduce the tax burden.The parties are concerned for different goals,and strive to safeguard their own interests,leading to the multi-party game based on the contradiction between road right and tax right.The contradiction between road right and tax right is the ambiguity between the central and local taxation rights and the management boundary of the railway management right.