近代裁厘运动的分析.pdf

近代裁厘运动研究 摘 要 税收是一个古老的经济范畴。一种税制的施行不仅反映了当时 的经济状况，更反映了当时的政治状况。厘金是晚清创办的一个新 税种，带有商品流通税的性质。它是为解决晚清财政困难而创设， 同时也是近代苛重扰民的半殖民地、半封建的税收制度之一。 厘金的创设带有一定的偶然性。它本是为镇压太平天国农民运 动筹募军饷的临时性捐税，但起义镇压后并未裁撤，反而更加普及 和繁重。厘金从晚清一直延续到南京国民政府时期。尽管晚清政府 和北洋军阀政府知道厘金的祸国殃民，却依然饮鸩止渴，没有贸然 裁撤。直到 1931 年南京国民政府成功裁撤，厘金制度共存在了近 八十年的历史。 本文把中国近代的裁厘运动作为重要的探讨对象，有助于对裁 厘的过程进行细致而深入的考察，了解裁厘过程的艰难曲折，民众 在裁厘过程中的心态。试图由此透视裁厘与农村税费改革的共性， 对当前的农村税费改革，对如何理顺中央与地方之间的税权关系， 可以得到足资借鉴的经验和教训，起到以史为鉴的作用。 关键词：近代 厘金 裁厘 税费改革 Research the Movement of Abolishing Lijin in Modern China Abstract Tax revenue is an ancient economical category. The implement of a tax revenue does not only reflect the economical condition, but also reflects the political condition in that period. Linjin is a new tax created by the late Qing government, which has the merchandise circulate tax character. It was established for solving late Qing financial difficulty at first, and was a burden tax revenue system in semi-colony and semi-feudal society. The establish of Linjin has a certain chance. At first, it was a temporary abandon tax in order to suppress the the Taipin Heavenly Kingdom. This abandon tax did not abolish after the movement was suppressed. It became popular and booming in contrary. Linjin has a long period from late Qing to Nanjing national government. Although the later Qing government and the Northern Warlords knew Linjin was a bad thing for the nation, they still drink the poison to mitigate thirsty. They did not take action to abolish it. Linjin system existed nearly eighty years, until it was successfully abolished by Nanjing national government in 1931. The paper has an important discussing aim on t