论清朝厘金制度对中央与地方财政分权的影响（1853-1911）

发布时间：2018-08-23 10:16

【摘要】：厘金制度是我国税收制度上的一个怪胎。厘金制度一开始是由地方发起的,最后遍及全国,它是自下而上的制度变迁。它虽然使晚清政府勉强渡过财政难关,但是毋庸置疑的是厘金制度对清朝的政治、经济造成了极大的影响。其中一大影响就是加速了财权向地方政府的下移,使中央与地方财政产生了分权的情况。本文的引言主要是介绍本文的选题背景及选题意义、研究方法、研究框架,这些都是本文开始的基础性工作。本文包括引言和正文。正文主要分为六部分:第一部分文献综述,总结国内外关于清朝厘金制度对中央与地方财政财政分权的影响这一主题的研究情况。第二部分介绍厘金制度的推广。介绍厘金制度的产生的原因,从晚清特殊的历史大环境下产生了厘金制度,与以往的制度不同,它是有地方发起,最后在全国范围内实施的制度。概括厘金制度的性质、种类、税率以及厘金收支情况。第三部分介绍厘金制度对晚晴财政的影响。清朝的财政大权一直掌握在中央手中,地方的支出由中央拨给。厘金制度的产生,使地方的财权得到扩大,进而对晚清中央集权的财政体系造成了极大地冲击。造成财权逐渐下移,对应财权的下移使地方要同时增加了事权。因此,改变了清朝一直以来中央与地方的财政关系。第四部分介绍中央面对财权下移采取的一些措施。第五部分是对清中央政府采取措施的效果评估。中央不断调整厘金制度,其实是中央与地方财政关系的博弈。第六部分启示。通过厘金制度给我们的启示。首先是注意协调中央与地方的财政分权,其次是建立健全相应的法律法规,用法律的手段将中央与地方的财政分权确立下来。
[Abstract]:Lijin system is a freak in the tax system of our country. The Lijin system was initiated by the local government at first, and finally spread all over the country. It was a bottom-up institutional change. Although it forced the late Qing government to tide over the financial difficulties, there is no doubt that the Lijin system had a great impact on the politics and economy of the Qing Dynasty. One of the great influences is to speed up the transfer of financial power to local governments and to decentralize central and local finance. The introduction of this paper is mainly to introduce the background and significance of the topic, research methods, research framework, these are the basic work of this paper. This paper includes introduction and text. The main body is divided into six parts: the first part is a literature review to summarize the domestic and foreign research on the influence of the Lijin system on the central and local fiscal decentralization in the Qing Dynasty. The second part introduces the promotion of Lijin system. This paper introduces the causes of the Lijin system, and produces the Lijin system from the special historical environment of the late Qing Dynasty. Different from the previous system, it was initiated locally and finally implemented in the whole country. Summarize the nature, type, tax rate and income and expenditure of Lijin system. The third part introduces the effect of Lijin system on finance. The fiscal power of the Qing Dynasty was always in the hands of the central government, and local expenditure was allocated by the central government. With the emergence of Lijin system, the local financial power was enlarged and the centralized financial system in the late Qing Dynasty was greatly impacted. As a result, the financial power gradually moves down, corresponding to the financial power to increase the local authority at the same time. As a result, the Qing Dynasty has changed the central and local financial relations. The fourth part introduces some measures taken by the central government. The fifth part is the evaluation of the effect of the measures taken by the central government of Qing Dynasty. The central government constantly adjusts the Lijin system, in fact, it is the game of the relationship between the central government and the local finance. The sixth part enlightens. Through the Lijin system to us the inspiration. The first is to coordinate the fiscal decentralization between the central and local governments, the second is to establish and perfect the corresponding laws and regulations, and to establish the fiscal decentralization between the central and local governments by means of law.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.9

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