政经交织的央地博弈:东北裁撤厘金初探——以辽宁省为中心的探讨

The Game between the Central and Local Governments Interwoven with Political and Economic Interests: A Preliminary Study on Abolition of Likin in the Northeast China——Taking Liaoning Province as the Center of Discussion

20世纪30年代初,长期的财权独立与现实的经济、政治利益纠葛使裁厘在东北的推行较其他地区更为艰巨。围绕裁厘问题,主政东北的张学良在入关调停中原大战前后有着明显的态度变化。在此期间,张学良与国民政府代表进行多次交涉,其背后蕴含着东北地方与中央的博弈、张学良与东北要员之间的互动等复杂因素。在中央抵补、开征新税、精兵简政等善后措施的保障下,东北最终废除了存在半个多世纪的厘税制度,通过税权统一实现东北地方与中央关系的调整与确立。

In early 1930 s,abolishing likin was more difficult in the Northeast China than in any other areas due to its long-time financial independence and interwoven political and economic interests.There was a clear change in the attitude of Zhang Xueliang,the head of Northeast Administrative Commission,afore and after entering Shanhai Pass to mediate the Central Plains War. During this period,there were quite a few negotiations between Zhang and delegates of Nanjing National Government about the likin issue,which reflected the complicated game between the Northeast local government and the central administration,as well as the interaction between Zhang and high officials in northeast region. Under the safeguard of a series of supporting measures,including accepting compensation from central government,imposing new taxes and reducing the army and administration,likin lasting for half a century in northeast region was thoroughly abolished,which marked that a new relation between central and the Northeast local government was adjusted and established.