论晚清厘金与印花税

发布时间：2018-05-04 23:41

本文选题：晚清 + 厘金　；参考：《江苏师范大学学报(哲学社会科学版)》2014年05期

【摘要】：因应太平天国而开征的晚清厘金并未随着太平天国的失败而裁撤,反因洋务运动的举办而推广至全国,以至于厘金占清政府岁入的近1/5。同时厘金的诸多积弊也日益加重,因此对厘金的存废及其改革成为晚清社会关注的一大问题。官方和民间陆续有开征印花税以转换备受诟病的厘金的建议。庚子事变后,清末新政次第展开,厘金改革成为新政的重要内容之一。未经周密准备,清政府令于宣统元年九月在全国正式开征印花税。但清政府此时推行印花税已背弃了替代厘金的初衷,而是为了抵补因禁烟而造成的洋药、土药税厘的减少。印花税不仅未能取代厘金,反而成为厘金之外的又一项额外税捐。因此,在印花税推行的过程中,遇到了言官、地方政府、士人和商界的普遍抗议与抵制,不仅鸦片税款的抵补目的未能达到,而且招致了沸沸扬扬的反对风潮,直到清帝退位,印花税的征收并无实效。
[Abstract]:The late Qing Lijin, which was founded in response to the Taiping Heavenly Kingdom, was not abolished with the failure of the Taiping Heavenly Kingdom. Instead, it was spread to the whole country because of the Westernization Movement, so that Lijin accounted for nearly a fifth of the Qing government's revenue. At the same time, the accumulated disadvantages of Lijin are becoming more and more serious, so the retention and abolition of Lijin and its reform have become a major concern in the late Qing Dynasty. Officials and the private sector have been introducing stamp duty to convert the much-criticized Lijin proposal. After the Gengzi incident, the New deal began in the late Qing Dynasty, and the reform of Lijin became one of the important contents of the New deal. Without careful preparation, the Qing government ordered the first year of Xuantong in September in the official introduction of stamp duty in the country. But at this time, the Qing government has reneged on the original intention of replacing Lijin, but in order to offset the foreign medicine caused by smoking ban, the tax on local medicine was reduced. Stamp duty is not only not a substitute for PCK, but also an additional tax in addition to PCK. As a result, in the course of the implementation of stamp duty, widespread protests and boycotts from officials, local governments, scholars and the business community were encountered. Not only did the purpose of making up for the opium tax fail to materialize, but also caused an uproar of opposition until the abdication of the Qing emperor. The collection of stamp duty is not effective.
【作者单位】：韶关学院政治与公共事务管理学院;
【分类号】：K252

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