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晚清财政税收的近代化转型——以同治朝的关税财政为例发布时间:2018-07-06  点击数:
作 者:倪玉平
关键词:同治朝; 关税; 财政; 近代化
摘 要:

晚清财政体制发生巨大变化,同治朝则占据特殊重要地位。关税作为最具扩张性的税种,按照一定的比例征之于货物或船只,与财政税收乃至社会经济的发展水平关系密切。同治时期的常关税征收受到太平天国战争和洋关税侵占的深刻影响,但仍有起色;洋关税征收则异军突起,成功扭转了咸丰时期关税征收的被动局面。与此同时,关税和厘金收入均超过田赋,成为这一时期最重要的财政收入来源,从根本上改变了清朝旧有的以田赋税收为主体的农业型财政税收结构,而开始向以关税和厘金为代表的商业型税收结构转变,这一过程可以称为清代财政的近代化转型。从这种角度来看,“同治中兴”在军事成就之外,也有着强有力的财政数据支撑。

Fiscal Structural Change and Its Modernization in the Qing Dynasty: Taking Customs Duties of the Tongzhi Period as an Example

Ni Yuping  (Tsinghua University)

Abstract The fiscal system of the late Qing changed greatly, and the Tongzhi period took a special important position. Customs duties were the most expansive tax type, and it was closely related to the social economy development since its tax ratio was fixed to a certain proportion value of goods or ships. Customs duties of the Tongzhi period were influenced by the Taiping Rebellion and marine tax heavenly, but the total amount were still improved. Both customs duties and Likin were overpass the role of the land tax and become the most important source of fiscal revenue at that time. That fundamentally changed the fiscal structure of the Qing dynasty from agricultural tax structure to commercial tax structure and led to the fiscal modernization. From this point of view, the “Tongzhi Restoration”, in addition to military achievements, also had a strong financial data support.

Key words Tongzhi period; customs duties; fiscal revenue; modernization
 


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