革命财政中的地方主义——南京临时政府财政问题再讨论

The Regionalism in the Revolutionary Finance:Revisiting the Financial Issues of Nanjing Provisional Government

南京临时政府与清政府的财政命运极其相似,皆受财政地方主义的羁制,陷入“中央孤悬”的境况。在南京临时政府的财政收入中,以临时性的非税收收入为主,缺少稳定的税收来源。税收本应由各地解送,但革命省份在接收原财政体系之后,并未积极向中央解送应缴款项协助纾困救急,反而还希望获得中央财政的拨款,甚至截留成为常态。这当然与各省的政治态度及财政赤字有关,但仍受清末以来财政地方主义的直接影响。中央允许地方就地筹款,外销和摊派范围不断扩大,原属中央财政的正额赋税钱粮之征收权、分配权和使用权部分被转至地方。在武昌首义爆发后,大部分省份对清政府的催解谕令置之不理;在宣布易帜独立之后,各省对临时政府的催款命令同样消极应付。财政地方主义的延续,对政权更迭及革命本身产生了重要影响。

Since its establishment,Nanjing Provisional Government had fallen deeply into a serious financial crisis,its financial fate was similar to that of the Qing Dynasty,both were constrained by financial regionalism and fell into the situation of “central isolation”.The financial revenue of Nanjing Provisional Government was mainly from temporary non-tax revenue,and lacks stable tax sources.The tax revenue should have been sent by various provinces,but after the revolutionary provinces took over the old financial system,they did not actively send the taxation to the central government to help with the financial difficulties.Instead,they hoped to obtain the allocation of the central finance,and even withheld the central tax revenue,which is certainly related to the political attitudes and fiscal deficits of the provinces,but it was still directly affected by fiscal regionalism since the end of the Qing Dynasty.The central government allowed local governments to raise funds locally,the scope of export sales and apportionments continued to expand,and the right to collect,distribute and use tax and grain which originally belonged to the central government was transferred to local governments partly.After the outbreak of Wuchang(武昌)Uprising,most provinces ignored the Qing government's order to provide revenue.After the declaring of independence,most provinces also responded passively to the Provisional Government's demand for financial support.The continuation of fiscal regionalism had very important impact on regime change and the revolution itself.