晚清民初广东外国鸦片的进口与税收

本文利用广东境内各个海关洋关的资料,对晚清民初时期经由洋关进入广东的外国鸦片数量做了一个详细的统计,并分析其进口量的变动原因。通过分析鸦片税厘占海关收入的比重,本文揭示了鸦片对于海关财政收入的重要性。

The Supportive Shipping Policies in Late Qing Dynasty： A Comparative Study between China and Foreign Countries

This study makes a comparison between China and foreign countries about the ＂supportive shipping policies＂ in the period of late Qing Dynasty, from 1840 to 1911. After the first opium war, China was forced to open the gate of the old oriental country to the world. As more treaty ports opened, the import and export of goods increased the growing trade that brought about the increased demands of shipping transportation. In the same period, British, France, America, Germany and Japan governing bodies instated various kinds of laws, regulations and other policies encouraging their national shipping companies to grab shipping market share. As a result, foreign steamship companies monopolized Chinese shipping market quickly. Faced with this situation, in 1872, the China Merchants＇ Steam Navigation Company was the fisst steamship company of China to be formed. It was a government-supervised and merchant-managed company, and the Qing Dynasty government took a series of measures to support it under the fierce competition, these measures were different from foreign countries＇.

古今志士皆相通,爱国情怀数一流——五下第9课《古诗三首》教学实录及评析

一、妙解单元导读师:同学们,又到了课前三分钟的素养展示时间了,今天我们有请班长吕昊天上台。你给大家带来了什么故事呢?生:老师,我讲的是林则徐虎门销烟的故事……师:同学们,吕昊天讲得好不好?掌声送给他。老师再补充,林则徐心系国家,立志做个好官。道光十九年,他以钦差大臣的身份赴广东禁烟时,派人明察暗访,强迫外国鸦片商人交出鸦片,并将没收的鸦片于虎门销毁。鸦片战争爆发后,林则徐命令广东军民严阵以待,使英军无法得。

晚清的鸦片税(1858～1906年)

本文主要利用清末海关出版品、英国领事商务报告、清朝的官方文献及文集和地方志等资料重构1858至1906年的鸦片税制。本文研究了鸦片税课征沿革、种类、性质及与各级政府间的关系,也研究了鸦片税在晚清全国与各地财政中的地位,及其在平衡区间财政盈亏中所发挥的作用。文中还利用进口鸦片价格需求弹性指出,鸦片上税而导致的价格上涨对鸦片消费总额的影响不大。在对鸦片吸食人口与鸦片消费额提出估算之后,本文指出:清政府的鸦片税征课政策虽增加了岁入,从而协助了政权的维系,而且由于本国、外国鸦片税率的差异,也有助于本国鸦片逐渐取代外国鸦片而减少中国的漏卮,但整体而言,这项政策还是推迟了中国的经济成长。

林则徐的“制怒”

道光十九年(公元1839年),林则徐以钦差大臣的身份赴广东禁烟。他派人明察暗访,强迫外国鸦片商人交出鸦片,并将没收的鸦片于虎门销毁。该事件被认为是第一次鸦片战争的导火线。战争爆发不久,林则徐被构陷革职,发往新疆戍边。