摘要
《晚清海关洋税的分成制度探析》试图以中央与地方关系为架构,讨论所谓"海关洋税分成制度"对解决中央与地方信息不对称和激励机制不兼容问题,以及加强中央财政集权的意义。该文撇开海关制度系统讨论洋税分成制的重要作用,存在问题的错置;认为洋税分成对解决中央地方信息不对称和激励机制不兼容的作用也存在误读。晚清的关税分成现象实际上是关税收入的财政收支和经费的一种划拨形式,该文误将关税"分成解部"和"分成指拨"的财政拨付方式当作中央和海关系统或中央与地方财政系统间的洋税分成制度。该文设定的问题及其论证过程和结论均值得商榷。
Of ＂Into the Customs Foreign Tax Sharing System in the Late Qing Dynasty＂ , the author tried to solve two problems： one is the asymmetric information between central and local and the sharecropping incompatible of incentive mechanism, the other is strengthening the central fiscal authority. In this paper, the author didn＇t set the＂ Customs foreign tax sharing system＂ into the background of the system of Customs＇ regulations,which means the thesis misplaced its key problem. And it is a misunderstanding that＂ Customs foreign tax sharing system＂ had solved the problem of the asymmetric information between central and local and the sharecropping incompatible of incentive mechanism, the problem of this thesis and its reasoning process and conclusion are all worth re-discussing again.
出处
《中国经济史研究》
CSSCI
北大核心
2016年第2期166-174,共9页
Researches in Chinese Economic History
关键词
海关
财政
洋税分成
分成解部
分成指拨
Customs
Foreign Tax Sharing
Financial
Fenchengjiebu
Fenchengzhibo
