比较视野下清代关税的近代转型

The Modern Transformation of Customs Duties in the Qing Dynasty from a Comparative Perspective

关税在清代经历了传统体制下的自我转型、外部势力介入后的全新变化等阶段。清代前期,朝廷的常税整体收入不高,在财政体系中的地位不突出。晚清时期,关税的重要性上升,洋税逐步交由洋人管理后,采用西式的管理模式,征收数量大为增加,关税体制发生重大变化。西方财政结构和征收方式与中国差异很大,但两者的发展演变却有相似之处。双方都经历了由直接税为主过渡到以间接税为主的阶段;同时西方由包税制转为国家官员直接征税,和中国长期以来的做法趋同。晚清时期关税的演进,既有内生的因素,也有外部的影响,两种合力共同推进了中国社会的转型。这种转型的方向和结果,与西方所走过的道路有着异曲同工的效果。

The customs duties went through stages such as self-transformation under the traditional system and new changes after external forces intervening in the Qing Dynasty.The income of the domestic customs duties in the early Qing Dynasty was overall not high and its position in the financial system was not prominent.In the late Qing Dynasty,the importance of the customs duties was rising,and the foreign customs duties collection was gradually handed over to foreigners for management,a Western style management model was adopted,the quantity of taxes collected increased significantly,and significant changes had taken place in the customs regime.There were differences in the fiscal structure and collection methods between the West and China,but their development and evolution shared similarities.Both sides had gone through a transition from direct taxation to indirect taxation as the main approach.At the same time,the West had shifted from a tax inclusive system to direct taxation by state officials,which was in line with China's long-standing practice.The evolution of tariffs during the late Qing Dynasty was influenced by both internal and external factors,and the two forces worked together to promote the transformation of Chinese society.The direction and results of this transformation were similar to the path taken bytheWest.