道清铁路货捐问题研究

A Research on the Problem of Goods Donation of Tao-Ching Railway

作为近代一条极具特色的国有铁路,道清铁路货捐问题也有着独特的历史面相。由于路权与税权分离,清末至民初中央与河南政府在道清铁路货捐问题上争执不断。作为道清铁路的主要货商和投资方,英商福公司以铁路货捐影响路收为由,极力要求当局对道清铁路货捐进行改制。军阀当政是影响道清铁路货捐存废的又一大因素,他们甚至重设已废止的火车货捐,并以截留和捐上加捐的方式破坏现存的道清铁路货捐制度。在各方势力的博弈下,道清铁路货捐经历了设立、部分废止、短暂裁撤到重新设立再到完全废止的演变过程。道清铁路货捐问题的复杂性从一个侧面折射出近代中国在加强铁路管理过程中的多重困境。

As a state-owned railway with great characteristics in modern times,the issue of goods donation of Tao-Ching railway has its unique historical features.Due to the separation of the right of railway and the right of tax,the central government and the Henan government had a constant dispute over the goods tax of Tao-Ching railway from the late Qing Dynasty to the early Republic of China.As the main merchant and investor of Tao-Ching railway,the Peking Syndicate Limited urged the authorities to restructure the Tao-Ching Railway Freight Tax on the grounds that the railway freight tax affects the road revenue.Warlords in power is another major factor affecting the storage and abolition of Tao-Ching railway goods donation.They even reset the abolished train goods donation,and destroyed the existing Tao-Ching railway goods donation system by intercepting and adding donations.Under the game of various forces,the goods donation of Tao-Ching railway has experienced the evolution process of establishment,partial abolition,temporary abolition,re establishment and complete abolition.The complexity of Tao-Ching railway freight donation reflects multiple difficulties in strengthening railway management in modern China from a particular angle.