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厘金肇始于咸丰三年(1853年),原本是清廷为镇压太平天国、筹措军费而加征的一项临时性税收,因颇具成效,咨义推广行于全国。到同治元年(1862年),厘金已由最初一种地方劝商捐助“经费”的临时筹款方式,逐渐演变成全国性的具有商税性质的一种制度。这一制度一直延续到民国时期,直到1931年才被南京国民政府裁撤。本文选取山西厘金作为考察对象,并对其创制背景、原因以及推广过程进行初探,以期弥补区域厘金史研究的不足。
Li Jin Zhao began in Xianfeng three years (1853), was originally the Qing court to suppress the Taiping Heavenly Kingdom, raising military spending and imposed a temporary tax, because of the very effective, and to promote the line of advice in the country. By the first year of Tongzhi (1862), likin was gradually evolved into a nationwide tax-exempt system by means of a temporary fund-raising mode in which the local authorities persuade merchants to donate “funds ”. This system lasted until the Republic of China until it was abolished by the Nanjing National Government in 1931. This paper chooses Shanxi likin as the research object, and probes into its background, reasons and promotion process so as to make up for the deficiency of the research on the history of Li and Li in the region.