摘要
晚清咸同之际,由于筹饷权的下放,地方财政渐具形态,作为中央财政重要来源的关税收入,也被纳入以地方军务为中心的财政单元之中。由于地方利益的驱动,不同地区的税关在追逐关税资源过程中,产生如税源分割、税款支配方面的种种纠葛。这种带有地方本位意味的各地税关之间的利益对立,凸显出新的历史情境下中央与地方财政关系进一步松动的迹象。
Because of the authority decentralization of the collecting military funds,Local finance was gradually forming during the time of Xian Feng and Tong Zhi regimes in the late Qing Dynasty.Customs revenue,as an important source of the central finance,was also included in the financial unit in the centre of local government.This article selected three cases and tried to display various benefit disputes between customs of different provinces,such as the tax source division and taxation distributing.These benefit oppositions between customs of different provinces appeared a more relaxing tendency of fiscal relations between central and local governments in the new history circumstances.
出处
《暨南学报（哲学社会科学版）》
CSSCI
北大核心
2011年第5期136-143,163-164,共8页
Jinan Journal(Philosophy and Social Sciences)
关键词
晚清
中央与地方
财政关系
关税纠葛
The late Qing Dynasty,Central and local governments,Fiscal relations,Tariffs disputes
