摘要
"厘金"制度始创于清咸丰三年(1853年),是一项为镇压太平天国起义、挽救财政危机的临时税收政策.以货物数量、价格或营业额为抽收标准,以商人为抽收对象,因抽率多为值百抽一,故称"厘金".厘金是近代中国财政史上不可绕越的重要制度,具有举足轻重的地位.当前学术界对厘金的研究多集中于江浙、两湖等区域,对于内陆地区的研究则寥寥无几.基于此,该文在现有研究成果基础上,对河南厘金的开征时间、抽收机构、税种税率与收数及其在河南财政中的地位等多个方面大致勾勒,以期对河南厘金概况一探究竟.
Abstract
The"Lijin"system was founded in the third year of the Xianfeng reign(1853)as a temporary tax policy aimed at sup-pressing the Taiping Rebellion and rescuing the financial crisis.Taking the quantity,price,or revenue of goods as the sampling crite-ria,and merchants as the sampling objects,the sampling rate is often one hundred to one,so it is called"Lijin"."Lijin"is an impor-tant system that cannot be bypassed in the history of modern Chinese finance and holds a pivotal position.The current academic re-search on"Lijin"is mostly focused on regions such as Jiangsu,Zhejiang,and the two lakes,while for inland areas,there are very few.Based on this,this article will use existing research results as the basis to roughly outline the collection time,collection institutions,tax types,tax rates,and revenue of Henan"Lijin",as well as its position in Henan's finance,in order to explore the overall situation of Henan"Lijin".
维普
万方数据