近代西藏地方政府三个粮饷赋税管理机构考辨

Research of Three Provision and Tax Administrative Agencies of Tibetan Local Government in Modern Times

民国时期西藏地方政府为改善因实施新政、扩编藏军及用兵康藏而日益窘困的财政状况,先后设立了总粮局、赋税调查局、筹饷局。其中,总粮局设立于1919年,主要负责从西藏的主要粮食产地征收军粮、储存并派发给拉萨附近驻兵;赋税调查局设立于1921年,主要职责是登记核查各寺庙、贵族、政府庄园的实有土地,征收新增、超额部分的粮食赋税;筹饷局设立于1948年,是在合并原有粮食种植、征收、分配等机构的基础上设立的,该机构在保有军粮征收职能的同时,新增了铸造军饷开支钱币的功能。这三个机构的设立、运行,加剧和激化了西藏内部矛盾,是导致西藏近代史上一系列重大事件的影响因素。

In the period of the Republic of China,in order to improve the increasingly difficult financial situation caused by implementing new policies,expanding Tibetan army and dispatching troops to protect Xikang-Tibet region,Tibetan local government set up General Grain Bureau,Tax Investigation Bureau and Fund Collecting Bureau successively.General Grain Bureau was set up in 1919 and was mainly in charge of collecting military provisions from Tibetan major grain-producing areas,storing and distributing provisions to garrisons near Lhasa;Tax Investigation Bureau was established in 1921 with major duties of registering and checking the real land of temples,nobles and government manors,and levying new and excess grain taxes;Fund Collecting Bureau was set up in 1948 on the basis of merging the original grain planting,collecting and distributing agencies,and besides collecting military provisions,it had a new function of making military expenditure coins.The establishment and operation of the three agencies increased and intensified the internal contradictions in Tibet,which were the influencing factors to lead to a series of major events in Tibetan modern history.