税关与商品流通

【作者】 杨建庭；

【导师】 许檀；

【作者基本信息】 南开大学 ， 中国古代史， 2009， 博士

【副题名】乾隆时期江苏税关研究

【摘要】 近年来学术界对商品流通与区域经济的研究方兴未艾,成果不断涌现。但以往的研究所用资料,多为描述性的文献,缺少比较准确的量化史料和研究,因而不同学者即使对同一经济区域的研究,所得结论也相差甚大。本文主要利用中国第一历史档案馆所藏清代税关的税收档案,运用供给需求理论,实证与计量分析相结合的方法,以税关和商品流通及区域经济之间的关系为中心,探讨清代税关的发展以及税关在市场及国家之中的地位及其作用。从整体来看,清朝税关的设立与发展,客观上反映了全国范围内长距离商品流通的繁荣和区域经济的发展程度。税关,作为征收长途商品流通税的机构,也与全国经济发展格局的变化相一致。从江苏来说,清代江苏税关的设置与分布可以看作全国税关分布的缩影,具有典型性。本文的主要内容如下:一、主要介绍十八世纪江苏税关发展的环境,包括清代江苏的地理背景,以及清代江苏的行政区划沿革,以及简要介绍清代前期江苏经济地理。二、介绍江苏税关的设置,以及关口分布,并在地图中标出主要税口的大致位置。最后探讨口岸的分布与商路的关系,认为口岸的废置是随着商路的改变而改变,并不是随便设置。三、主要是通过量化统计分析,来看税关发展变化趋势。由于资料的限制,这个时段只能包括乾隆时期内的近五十多年。通过对各个税关税收变化的分析,认为乾隆20-40年是清代江苏税关发展高峰,但是各个税关也表现出不同的发展趋势,运河沿线的淮安关和扬州关在四十年代开始衰落,而以长江流域为主要税源的浒墅关和龙江西新关到乾隆末年开始衰落,江海关一直保持稳定缓慢的增长。这种格局与全国税关发展的格局相似而又不一致,最大的差异就是江海关发展的缓慢,其在清代前期只是一个国内海港,多方面因素限制了江海关的发展。四、本章分析了各个税关的主要商品来源及其去向,通过有限的资料,分析各税关的商品结构及其组成的比重。以江南为经济中心,江南输出绸缎、布匹等商品,从华北及长江中上游地区输入粮食、棉花、木材、煤炭等生活、生产资料,形成“纺织品-大豆”、“纺织品-大米”的贸易格局。通过数据对各主要的商品进行量的估计,量化经济区域之间的贸易状况。五、探讨灾害与税关税收的关系,这是一个短时段的分析。首先明晰要各税关的主要税源地和消费地,以明确各地灾害对社会经济、交通情况的影响,从而影响了商品流通及税关税收。利用统计资料分析相关区域的灾害变化趋势,计算税收增长率,以分析灾害对各税关的税收的影响。认为诸如淮安关等处在税源地的税关供给量决定了税关的税收,而浒墅关等处在需求区的税关需求决定了税关的税收,对于自然灾害的反应也是不一样。六、强调国家因素在税关的作用,一是清代税关粮食免税政策是清代政府干预经济活动的一个尝试,主要是为解决粮价上涨的问题。免税有两种形式,一种是临时性的免税,另一种是长期普免。但由于粮价上涨在短期内是自然灾害造成供需矛盾,长期则是粮食价格是呈上涨趋势,都是生产成本的上涨,这是免税政策所无法解决的。政府将生产环节的成本上涨由流通环节的免税来解决,最终造成了免税政策最终取消。二是漕运和税关的关系漕运和税关都是清代前期重要的经济制度,漕运关系朝廷生存命脉,地位重要;而税关税收是清代重要的财政来源之一。二者都要依赖便利的交通,体现在长江以北的运河。漕运对税关的影响体现在三个方面:首先,漕关之争,维护漕运的优先地位:二是优恤漕丁,土宜免税:三是治理河道,保证漕运的正常运行。漕运的影响有消极的一面,也有积极的一面,从政府来说,这些措施的出发点是维护漕运的利益,税关的税收受到一定的影响。但是这些措施带来的一些客观结果,诸如携带大量的商品和河道通畅,是有利于税关税收的。但从整体上说,税关受到的损失要大于获得的利益。更多还原

【Abstract】 With the study of the history of regional economy and circulation of commodities being in the ascendant, achievements in research are in the ceaseless emergence in sphere of learning in recent years. But all achievements in research before, were only in accordance with the descriptive historical documents, in stead of relative accurate quantity of circulation of commodities, and in result, different scholars draw many entirely different conclusions to the same regional economy. The achievements in research in this article are conclude mainly by making full use of all the data about the tax archival statistics for collection of the customs, which stored in the First History Archives Establishment in China, and make use of the supply-demand theory, empirical analysis and Econometric Analysis ,take the relation between and regional economy ,also between customs house and circulation of commodities, to explore the development of customs house in the market and among the country’s status and its function.Overall, the establishment and development of the Qing Dynasty customs house, were an objective reflection of a nationwide long-distance circulation of commodities and levels of development of regional economic prosperity. customs house, as a institution of levy on Circulation tax on long-distance circulation of commodities , also consistent with the economic development pattern of the nation. As Jiangsu a example, establishment and distribution of Jiangsu customs house can be seen as representative and epitome of the distribution of the national in the Qing Dynasty,The main contents of this paper are as follows:First, this part mainly introduce the environment of the development Jiangsu Customs house in eighteenth-century, including the geographical background of Jiangsu province in Qing Dynasty, as well as evolution of administrative regionalization of Jiangsu province, and briefly introduce Jiangsu economic geography at the early Qing Dynasty.Second, this part introduce the settings of Jiangsu customs house, as well as the distribution of ports, it was to discuss the relationship between trade route and distribution of the ports ,consider that the set-up and abandoned of ports not casually but change with the trade route.Three, this part attempts to look into the tendency of customs house development, through statistical analysis. this period of time only fifty year in Qianlong Dynasty due to restrict of datum. It was consider that the development peak of customs house in Jiangsu province was 20-40 years at Qianlong period through the analyse of the change of each customs house revenue, but it showed different trends of development of each customs house, Huaian kuan and Yangzhou kuan along the canal begain to decline at the forties, the Hushuguan and Longjiang Xixin kuan which took the Yangtze River as the main sources of duty revenue, began to decline at the end of Qianlong Dynasty; Jiang Customs has been very stable slow growth. This pattern was similar but also different with pattern of the development of national customs house, the biggest difference is the slow development of Jiang Customs, it is just a domestic port in the early Qing Dynasty, a number of factors restrict the development of Jiang Customs.Fourth, it will analyze an analysis main source of merchandise and its destination of all customs house in this chapter, analyze the customs house merchandise structure and the proportion of composition through the limited information, It was formed a trade pattern of "drygoods-bean", "drygoods-rice", taking Jiangnan as a economic center, with the output of silk, cloth from Jiangnan, and input of food, timber, cotton such as means of production and subsistence. It is estimated to quantify the economic trade between regions by estimate the principal amount of the goods through revenue datum.Fifth, it is a short-time analysis to discuss relationship between disasters and customs house revenue. First of all, it must to make clear the area of main sources of tax revenue and consumption in order to make sure of the influence of various areas of disasters on the socio-economic, traffic conditions, thus affect the circulation of commodities and customs house revenue, make use of statistical data to analyze disaster changes trends of correlative regional, to calculate The growth rate of revenue in order to analyze the influence of the disasters on the customs house revenue. At the end, it is consider customs house, such as Huaian kuan, which locate in revenue source region ,customs house revenue determine by the supply, while the cunstom house ,such as Hushu kuan locate in demand areas , the revenue determined by the demand. as well as the response to natural disasters is not the same .Six, the emphasis on the role of nation factors in customs house, first, Customs house food tax-free policy is a try of intervention in Economic activity in the Qing Dynasty government, mainly to resolve the problem of rising grain prices. There are two forms of tax-free, is a temporary duty-free, as well as a long-term tax-free. However, due to rising grain prices is a discrepancy between supply and demand caused by natural disasters in the short term, also food prices are on the rise in a long-term, production costs are both rising, this is not the tax-free policy can resolve. The government use tax-free in the circulation link to resolve the rising of cost in production link, it is a improper understanding, eventually led to the ultimate abolition of tax-free policy. Second, Grain Transport and Customs House are both important economic institutions of early Qing Dynasty. Grain Transport concerns survival lifeline of the court, have an important status; customs revenues is one of important finance origin in Qing Dynasty. The two are both dependent on convenient traffic, embodied in the canal to the north of Yangtze River. Grain Transport has three aspects influence on Customs House, firstly, the dispute between Grain Transport and Customs House, maintenance start of Grain Transport; secondly, compensate people who transport grain for t’u-i tax-free; thirdly, regulate rivers and watercourse, guarantee Grain Transport normally function. The influence of Grain Transport has negative side, as well as positive. The start of those measures are maintain the profit of Grain Transport from view of the government, have a definite impact on the customs revenues. However, a number of objective results are brought forth by these measures , such as bring a large number of goods and smooth river, are in favor of the customs revenue. But, as a whole, the loss of Customs House is greater than the benefit.更多还原