中国近代裁撤厘金与当前税费改革比较研究

A Comparative Study on the Abolition of the Lijin System in Modern China And the Present-day Tax Reform

虽然任何一种税费制度安排都有其客观原因 ,但若制度方案的选择出现失误 ,则必然造成弊端丛生 ,尾大不掉 ,从而使制度改革陷入困境。厘金制度和农村税费制度因其“不得已”的安排 ,引发了农民负担加重等不良后果。当前农民税费制度改革要走出“黄宗羲定律”所述的“历史”怪圈 。

Lijin was a tax system that began in 1853 in the Qi ng Dynasty. The Qing government lost no time in collecting taxes for military ex penses to crack down on the revolution of Heavenly Kingdom. It began as a prov isional fundraising method carried out by business people and spread out far a nd w ide in the country until it was acquiesced by the central government as a tax-and-charge project. It had lasted 78 years until its abolition in 1931. During that period of time, the cen tral government tried to abolish the system several times but failed with the consequences of various disadvantages to the political and economic situations in modern China. The current rural tax-and-charge system in China was established in 1983, when the People's Commune was abolished and the system of township set up. It was put forward to meet the financial needs of the local governments in their construction of the rural infrastructure. Rural taxes and charges refer to all kinds of revenues and fees levied on farmers. The present Tax and Charge Reform that is intended to ease the farmers' burden and standardize the rural tax-and-charge system is gradually spreading over the whole country after trials in several places. This paper tries to compare the Lijin System with the current Tax and Charge Reform in the aspects of cause, system weaknesses and dilemmas. It points out that in spite of the similarities in the causes, system weaknesses and dilemma, there does exist some differences between the two systems. Moreover, in the pri nciple of 'history as a mirror', this paper puts forward some suggestions for strengthening the current tax-and-charge reform: 1) Perfecting the addition an d abolition of the tax-and-charge system; 2) Straightening out the fiscal relationship between the central and the local governments and perfecting the Fiscal System of Tax Distribution; 3) Promoting reforms in the management system.