晚清财税结构的转型

The Transformation of the Fiscal Structure in the Late Qing Period

明清政府一再强调“重农抑商”。从税收角度而言,清前中期的主要财政来源是农业税,商业税主要落实在针对大额长途贸易的榷税,且仅占税收总额的十分之一。1843年户部银库案爆发后,盛京将军禧恩等官员为筹措经费,注意到“重农”之下对农业课以重税、“抑商”之下对商业课以轻税的“不公平”。及至太平天国运动爆发,清政府财政难以维续,户部于咸丰三年初试图推行以商铺为征税对象的营业税——“铺税”,终因遭到部分满洲贵族和汉族士大夫的反对而废弃。但反对意见主要集中在可能会造成社会混乱的实践层面,没有触及商业税征收的合理性。随着“重农抑商”传统政治秩序的动摇,商业税扩张的大趋势难以阻挡。由此,厘金出现并推行全国。商业税在国家财政中所占比例扩大,超过了农业税,晚清的财税结构发生转变。商人虽然无法从税收公平性角度反对以厘金为代表的商业税,但他们的抵制是困扰晚清政府的一个重大问题。

The Ming and Qing governments repeatedly stressed “valuing agriculture and discouraging commerce.”In terms of taxation,the main source of finance in the early and mid-Qing was agricultural tax;commercial tax was mainly levied on major longdistance trade and accounted only for a tenth of total tax revenue.After the scandal of theft silver case in the Ministry of Revenue in 1843,officials such as General Xi’en of Shengjing,seeking to raise government revenue,noted the unfairness of “valuing agriculture” but taxing it heavily while discouraging commerce but taxing it lightly.With the outbreak of the Taiping rebellion,the Qing government was hard pressed financially;the Ministry of Revenue attempted to introduce a commercial “shop tax,” early in the third year of the Xianfeng reign,but this was eventually abandoned due to opposition from some Manchu aristocrats and Han literati. However,the objections mainly focused on the practical aspects of the potential for social disruption,rather than the rationality of commercial taxes.With the tottering of the traditional political order of “valuing agriculture and discouraging commerce,” the trend towards commercial taxes was unstoppable,resulting in the emergence and spread of the likin tax throughout the country.Commercial taxes constituted a higher proportion of national finance than agricultural taxes since then,thus transforming the late Qing tax structure. Although merchants were unable to oppose the commercial taxes represented by likin on the grounds of equitable taxation,their resistance was a major tricky problem for the government.