晚清山西厘金起源及发展探析
发布时间：2018-10-26 18:02
【摘要】：厘金肇始于咸丰三年(1853年),原本是清廷为镇压太平天国、筹措军费而加征的一项临时性税收,因颇具成效,咨义推广行于全国。到同治元年(1862年),厘金已由最初一种地方劝商捐助“经费”的临时筹款方式,逐渐演变成全国性的具有商税性质的一种制度。这一制度一直延续到民国时期,直到1931年才被南京国民政府裁撤。本文选取山西厘金作为考察对象,并对其创制背景、原因以及推广过程进行初探,以期弥补区域厘金史研究的不足。
[Abstract]:Lijin began in Xianfeng three years (1853), originally was the Qing Dynasty to suppress the Taiping Heavenly Kingdom, raised military expenditure and a temporary tax, because of the effectiveness, Ze Yi spread across the country. By the first year of Tongzhi (1862), Lijin had gradually changed from a kind of temporary fund-raising method to persuade merchants to donate "funds", and gradually evolved into a national system with the nature of commercial tax. The system lasted until the Republic of China and was abolished by the Nanjing National Government in 1931. This paper selects Lijin in Shanxi as the object of investigation, and probes into the background, reasons and popularization process of its creation, in order to make up for the deficiency of the research on the history of Lijin in the region.
【作者单位】： 山西大学晋商学研究所;
【分类号】：F831.9
本文编号：2296528
[Abstract]:Lijin began in Xianfeng three years (1853), originally was the Qing Dynasty to suppress the Taiping Heavenly Kingdom, raised military expenditure and a temporary tax, because of the effectiveness, Ze Yi spread across the country. By the first year of Tongzhi (1862), Lijin had gradually changed from a kind of temporary fund-raising method to persuade merchants to donate "funds", and gradually evolved into a national system with the nature of commercial tax. The system lasted until the Republic of China and was abolished by the Nanjing National Government in 1931. This paper selects Lijin in Shanxi as the object of investigation, and probes into the background, reasons and popularization process of its creation, in order to make up for the deficiency of the research on the history of Lijin in the region.
【作者单位】： 山西大学晋商学研究所;
【分类号】：F831.9
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