晚清浙江厘金的开征及收支结构

Zhejiang Likin's Starting Levy Date and Structure of Income and Expenses in Late Qing dynasty

厘金是咸丰年间实行的临时性筹饷措施,并逐渐成为中央和各省的主要财政来源。先行研究关于浙省主要厘捐的开征时间有几种不同说法,而收支数量按照江苏的银钱比价进行折算,并非按照收支原数呈现不同货币所占比例。浙省厘金的收支结构,既受各厘捐征收办法影响,也与大宗货物的结算紧密相关。光绪中后期清廷试图通过整顿、提调等方式加以控制,而浙抚多次奏请减免或减征厘捐,双方为此进行了多番博弈。进一步看,地方财政的日益独立,对晚清政局的走向产生了较大影响。

Likin is a temporary measure for raising funds to suppress the Taiping Rebellion and solve the military crisis during the years of Xianfeng in Qing dynasty. However, instead of being abolished after the war, likin gradually became the main financial source of central and local government.While Zhejing province imposed the largest amount of likin, an agreement has not been reached regarding it’s starting levy date. Besides that, existing research on the calculation of Zhejiang’s likin amount is based on price ratio between the silver and copper coin in Jiangsu province, rather than in accordance to the respective ratio among silver ingots, silver dollars and copper coins on the basis of original balance of payment/income and expenses. This paper argues that the currency structure of likin in Zhejiang is not only subject to levy methods, but also related to settlement of bulk cargo. During the mid-late Guangxu period, since likin income in Zhejiang was dwindling, the central government tried to converse the situation via rectification, promotion and temporary levy etc. while Zhejiang provincial governor kept pleading for a remission or relief of likin. Furthermore, the independence of local finance and mintage right made a difference to the development of late-Qing political situation.