近代四川的税收结构及其转型:以江津为中心

The Tax Structure and Its Transformation in Modern Sichuan:Jiangjin as the Center

从清代至民国,江津县的国税主要由丁粮与丁粮附加、津贴与捐输、盐税、部分契税、部分肉税、其他杂税等诸项组成;江津县的地方税则主要由部分契税、部分肉税,以及随粮附加的团练税组成。清末开始的随粮附加的铁路租股,本意是集资修建铁路,进入民国转为完全的地方税,成为以乡镇政府建设、警察与司法建设和学校教育为主要内容的地方现代化的主要支撑。在这个意义上,江津乃至四川的现代化确实是历史的偶然。1920年代,商税成为江津以及四川税收的增长点。与此同时,军队对于商税的无序征收却在摧毁四川现代财政的基础。

From the Qing Dynasty to the Republic of China,the state tax in Jiangjin County mainly consisted of grain and grain surcharge,allowances and donations,salt tax,partial deed tax,partial meat tax,other miscellaneous taxes and so on.The local tax of Jiangjin County mainly consists of part deed tax,part meat tax,and surcharges on fees for the local militia.At the end of the Qing Dynasty,the railway rental stock attached with grain was originally intended to raise funds to build railways,and became a complete local tax in the Republic of China,which became the main support for local modernization with township government construction,police and judicial construction and school education as the main content.In this sense,the modernization of Jiangjin and even Sichuan is indeed a historical accident.In the 1920s,commercial tax became the growth point of taxation in Jiangjin and Sichuan.At the same time,the disorderly collection of commercial tax by the army destroyed the foundation of modern finance in Sichuan.