明清税关中间代理制度研究

发布时间：2018-11-14 10:07

【摘要】：明清时,许多税关设有保家、铺户等来"保收税银"或"保承钱粮",形成了法定的中间代纳制度,属经制关役。清顺治至乾隆时期,政府不断禁革保家、铺户等名色,推行"亲报亲填制度",试图建立税关与商人直接对应的交纳体制,但事与愿违,各关依然是由歇家、铺户、牙行等包揽。所谓歇家、铺户、牙行,在税关中,实际上皆是对兼营客店的中介经营组织的泛称,有其特殊含义。从过关商人视角去看,保家等中间组织在为商人提供住宿、兑换、贸易、运输、搬运、贮存等各类服务的同时,还代理商人办理过关手续并交纳关税;从管理税关的衙门视角来看,保家等中间组织具有代理税关开写报单、递报数目、丈量、稽查、估税、保收税银、总收各类费用等职能,甚至税关的公私费用皆取之于他们,是政府极为倚重的力量。可以说,明清时期这些中间组织成为了税关运转的中轴。
[Abstract]:During the Ming and Qing dynasties, many tax gates were set up to "protect tax and silver" or "protect money and grain", which formed the legal intermediate system of tax collection and customs service. During the period from the Qing Dynasty to the Qianlong period, the government constantly banned the name of the family, the shop house, and so on, and carried out the system of "reporting and filling in the house personally," in an attempt to establish a system of paying taxes that directly corresponded to the merchants. However, the situation backfired. Teeth, etc. The so-called Xiejia, shop, tooth, in the tax Guanzhong, in fact, is to concurrently run the inn intermediary management organization universal name, has its special meaning. From the point of view of the tradesman, Baojia and other intermediate organizations provide various services such as accommodation, exchange, trade, transportation, handling, storage and other services for businessmen, but also agents go through customs formalities and pay customs duties; From the perspective of administrative tax clearance, Baojia and other intermediate organizations have the functions of agency tax closing, filing, measurement, inspection, tax assessment, tax collection, total collection of all kinds of expenses, and even the public and private expenses of tax clearance are taken from them. It is the government that relies heavily on it. It can be said that in the Ming and Qing dynasties these intermediate organizations became the central axis of tax clearance.
【作者单位】：浙江师范大学人文学院历史系;
【基金】：浙江省高校重大人文社科项目攻关计划“浙江南部契约文书的搜集、整理与研究”(项目编号:2013GH003)的阶段性成果
【分类号】：K248

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