清代浙江厘金研究

【作者】 侯鹏；

【导师】 周育民；

【作者基本信息】 上海师范大学 ， 中国近现代史， 2008， 硕士

【摘要】 厘金是清后期产生的一种内地商业税。它最初施行只是为了支付急剧膨胀的内战经费,但战后各省却将它作为一项经常性税收固定下来。清中央政府虽能从中提取部分收入,但厘金的收支基本上被控制在地方财政局所手中,它在很大程度上是一种地方事务。因此,对厘金的研究有助于我们更细致地把握清末中央财权的下移和地方财政活动膨胀的过程。另一方面,由于厘金的征收紧密地吸附于地方商贸往来的复杂网络之中,这就使我们有可能透过它进一步详细地把握地方商品市场的形态,商路变迁的轨迹。本文即是以浙江省为单位,研究了浙江厘金制度的形态和变迁,分析了各项厘金支出的用途和影响,并主要结合厘金征收数据,对地方商品市场的结构和运销作出描画。通过对厘金制度的研究,我们可以发现,厘金征收在最基本的特征上与传统田赋、常关的征收别无二致,它们都是一种以默认征收人员获取法外收入为代价的包认制,只不过包认的单位不再是固定的村社,而是遍布于商路上的厘卡,由于不能获得准确的贸易量统计,无法遏制征收人员的贪婪,厘金收入只能徘徊在某一固定的数额上,即使花费巨大的制度成本,它从商品经济增长中获得的收益也是非常有限的。而在厘金的支出中,除了用于地方军费外,厘金也在地方社会的战后恢复中发挥了巨大的作用,在一些地方,通过对它的使用,地方政府与士绅之间就地方公共事业的经营,形成了一种颇具规范的合作形态,体现出地方社会自我繁衍的活力,但随着清末中央财政摊派的愈演愈烈,地方财政活动却被卷入到一种更深刻的混乱与纷争之中。在对浙江厘金征收制度作出详细描述的基础上,本文还根据厘金征收的各类数据对地方商品市场作了考察,从中我们能看到,这种以包税为基本特征的税收制度是如何影响着商品的流通,其制度的各种局限又是如何不规则地改变着内地市场的需求分布的。总之,清代厘金制度是传统社会能量在近代整合后的产物,它是一种既有惯例的变形和扩大,从中我们既能看到传统社会关系再生的活力,也能发现它难以摆脱的局限。更多还原

【Abstract】 Likin was a kind of local business tax , which levied in late Qing dynasty. At first, it was only used to defray the military expense, after the end of Taiping rebellion, however, magistrates of provinces regarded it as a regular tax and continued to collect it. Although Qing dynsty could withdraw parts of income from Linkin, the income and expenses of the new tax was normally controlled by local financial administration, which was almost regarded as a local business. Therefore,from the study of Likin, we can realized more detail about the downward of central fiscal authority, and the expansion of local financial activity. On the other hand, because the collection of Likin was greatly adsorbed in the complicated network of local business circulation, the study of it will provide us with a chance to elaborate the conformation of local commodity market ,and follow it’s track of transportation.In my master dissertation, limited in Zhejiang Province, I investigated the configuration and alteration of Likin system, analyzed it’s various expenditure and the following consequences. Combined with the data of collecting Likin, I also presented the structure and transportation of commodity market of Zhejiang province in late Qing dynasty. From the study, we can find that the Likin collecting system showed the same essential character as traditional land tax and native customs, namely, they are all some kinds of tax farming, which have to function at the cost of tolerating it’s staff acquiring illegal income. The only difference is that, in collecting Likin, the unit of farming is not the fixed village but the numerous toll-gates. After Taiping rebellion, these toll-gates had densely distributed along local commercial routes. For unable to acquire the exact statistics of trading volume, and restrain the staff’s greedy, the official revenue have to stagnate at a fixed amount. Even paying for great institutional costs, it’s ability to make profit from the increase of commodity economy was still restricted.When analyzing the expenditure of Likin, despite the local military cost, the employment of Likin also made great contribution to local post-war reconstruction. In somewhere, by applying this revenue to regional public enterprises, an orderly corporation between local government and gentry had emerged, which revealed the traditional energy for local self development. However, with the pressure of central financial apportions became more and more heavy, local financial activities were deeply engulfed in the waves of disturbance.On the basis of the detailed depiction on levy system of Likin in Zhejiang province, I reviewed the regional commodity markets with the data in levying Likin. Among this, we can know how the revenue system impacted the circulation of commodity, and how the distribution of civil market demand was altered irregularly by various limitations of the special farming tax.In accord, the Likin system levied in Qing dynasty arose from the conformity of traditional social resources, In my opinion, it’s a kind of transfiguration and amplification of original convention, among which, we not only find the vitality in the regenerating process of traditional relation, but discover the defect which can not be resolved by the system itself.更多还原