摘要
咸同以降的变局对晚清财政、税收有重大影响。随着军费支出增加,巨额赔款支出、外债偿付和开办新政,财政和税收制度都发生了变化,“就地筹饷”“就地筹款”成为清廷应对财政困局的重要手段。与此相适应,晚清臣僚士人的税收理念也发生变化,最为重要的是传统“薄赋”或“轻税”观念的逆转,既为当时的“加税”“加征”披上合法的外衣,也揭示出传统中国的“轻税”观念导致了财政收入的局限。同时,时人也认识到,增加税收,加强国力,必须要改良税制,区分、厘定“税则”与“税率”,制定税法,明确税收“统系”。税法被认为是理财的重要前提,租税统系和行政统系则是规范税种、税目,有序征税的重要保障。倡导税法,不但可以改变章制不全、税法缺失的弊端,也明晰了国家税和地方税的概念。明确税收统系,则是为了改变税捐征收的杂乱和各自为政的情况,在中央统一管理下,兼顾地方。
The upheavals during the reins of Emperors Xianfeng and Tongzhi(1851-1875)profoundly impacted the fiscal and taxation systems of the late Qing Dynasty.Rising military expenditures,substantial war indemnities,growing foreign debt,and investment in modern industries led to significant changes in China's fiscal structure.The ensuing financial strain prompted the Qing government to turn to local taxation as a key solution.As a result,the concept of taxation among government officials and local elites underwent a notable transformation.In particular,the traditional Confucian principle of"light taxation"was increasingly challenged.This shift not only justified fiscal expansion but also revealed the deep-rooted limitations of China's traditional taxation system,which had long restricted state revenue capacity.Officials and gentry recognized that the increase in taxation and the strengthening of state power were contingent upon reforming the existing taxation system.They advocated for the codification of a"tax law"and the establishment of clear""tax rates"to prevent arbitrary collection.Tax law was seen as"the foundation of sound fiscal governance,"with robust taxation agencies and an effective administrative system being essential to a rule-based taxation framework.Furthermore,a focus on tax law underscored the need for a clear distinction between national and local taxes.Reforms to taxation agencies aimed to enhance the central government's capacity for centralized tax administration while allowing local governments sufficient autonomy both of which marked a departure from the fragmented and chaotic taxation system of the past.
出处
《近代史研究》
北大核心
2025年第3期26-39,M0003,共15页
Modern Chinese History Studies
基金
国家社会科学基金重大招标项目“清代财政转型与国家财政治理能力研究”(15ZDB037)的阶段性成果。
