晚清甘肃省罂粟地税研究

发布时间：2018-02-27 16:12

本文关键词： 甘肃省罂粟地税国产鸦片税厘税厘用途　出处：《河北师范大学》2010年硕士论文　论文类型：学位论文

【摘要】： 对晚清土产鸦片税厘的关注是史学研究的新焦点。近年来,鸦片税厘名目、税率变化、税厘用途及抵补措施等问题均已成为史学研究的新课题。以上问题也是中国近代毒品史研究的组成部分,并涉及近代财政史、政治史、社会史等诸多内容,是重要的学术交叉点。甘肃省作为北方主要的鸦片产区之一,其鸦片问题很早便受到学人关注,对因鸦片泛滥所致的粮食饥荒、民众身心危害、道德沦陷等问题的研究已取得了丰硕成果,而对该省土产鸦片税厘问题尚未进行系统、周详的论述。本文选取甘肃省罂粟地税作为研究对象,梳理了该省罂粟地税的开征原因、时间、税率变化、税厘主要用途及抵补措施等内容。文章第一部分阐述了甘肃省罂粟种植的特点。第二部分梳理了该省罂粟地税的开征原因、开征及停征时间、税率变化过程等问题,计算并比较了烟农种粮与种烟的不同收益,指出地方各级利用银钱比价折算手段向烟农多征赋税的事实,并分析了近代甘肃粮价昂贵的主要原因。第三部分通过论证甘肃省土产鸦片税厘的主要作用及具体用途,说明其在海防、赔款、练兵、禁烟等方面所发挥的积极作用。第四部分分析了鸦片税厘的抵补措施及结果,认为该省在抵补措施不奏效后财政陷入更大困境。本文采用计量分析的方法,使用了大量数据、表格,以便更直观的说明问题。通过甘肃省罂粟地税这一个案,以管窥豹,可知清廷采取所谓“寓禁于征”、“以土抵洋”的鸦片政策,期望通过国产鸦片的大量生产来堵塞白银外流的巨大漏厄,并通过征收鸦片税厘增加财税收入,这一策略实为饮鸩止渴之举,因为由此所造成的经济、社会的负面影响永远无法量化、不可估计。但从历史发展来看,有些结果虽始料未及,却刚好符合了清廷开放国内烟禁的初衷：第一,国产鸦片的数量及价格优势,令鸦片吸食者以较低成本满足了自身及家庭成员的吸食需求；第二,与其它农作物相比,烟农种植罂粟获取了较大的经济收益；第三,巨额的国产鸦片税厘收入部分地用于海防、赔款、练兵、禁烟等方面并发挥了积极作用；第四,国内鸦片的迅速发展最大限度地抵制了外国鸦片的进口,并逐步占据了国内市场的绝对优势,令清廷最终掌握了禁烟主动权。
[Abstract]:Paying attention to the tax on opium produced in the late Qing Dynasty is a new focus of historical research. In recent years, the name of opium tax has changed, and the tax rate has changed. The use of taxes and compensatory measures have all become a new topic in the study of history. These questions are also part of the study of the history of modern Chinese drugs, and involve many contents such as the history of modern finance, the history of politics, the history of society, and so on. Is an important academic intersection. As one of the main opium producing areas in the north of Gansu Province, the opium problem in Gansu Province has been concerned by scholars for a long time. The research on the problems of food famine, physical and mental harm to the public, and the fall of morality caused by the spread of opium has achieved fruitful results. However, the issue of local opium tax in this province has not been systematically and thoroughly discussed. This paper selects the opium poppy local tax of Gansu Province as the research object, combing the reason, time and tax rate change of the opium poppy land tax in Gansu Province. The first part of the article expounds the characteristics of opium poppy cultivation in Gansu Province. The second part combs the reasons for the introduction of the opium poppy local tax in Gansu Province, the time of levying and stopping collection, the process of tax rate change, and so on. This paper calculates and compares the different income of tobacco growers and tobacco growers, and points out the fact that the local governments at all levels use the means of converting money and money to overlevy taxes on tobacco farmers. It also analyzes the main reasons for the high grain prices in modern Gansu. The third part demonstrates the main role and specific use of the opium tax on local produce in Gansu Province, and explains its role in coastal defense, compensation, and military training. Part 4th analyzes the compensation measures and results of opium tax, and concludes that the province is in a greater financial dilemma after the compensation measures have not been effective. This paper uses the method of econometric analysis, using a large number of data, tables, in order to more intuitively illustrate the problem. Through the Gansu Province opium poppy tax case, to manage the prying leopard, It can be seen that the Qing Dynasty adopted the opium policy of "prohibiting the imposition of taxes" and "reaching the foreign countries with the land" in the hope that the massive production of domestic opium would plug the huge leakage of silver and silver, and increase fiscal and tax revenue through the collection of opium taxes. This strategy is really an act of drinking poison to quench thirst, because the negative economic and social impact caused by it can never be quantified and can not be estimated. But from the historical development point of view, some of the results were unexpected. However, it is just in line with the original intention of the Qing government to open up the domestic smoking ban. First, the quantity and price advantages of domestic opium enable opium users to meet their own and family consumption needs at a lower cost. Second, compared with other crops, Opium poppy cultivation by tobacco farmers has made a great economic gain; third, the huge domestic opium tax revenue has been used partly in coastal defense, compensation, military training, smoking ban and other aspects; in 4th, The rapid development of domestic opium resisted the import of foreign opium to the maximum extent, and gradually occupied the absolute advantage of the domestic market.
【学位授予单位】：河北师范大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：K252

【引证文献】