晚清山西厘金起源及发展探析  

The Origin and Development of Shanxi Likin in the Late Qing Dynasty

作　　者：颜冬梅[1] 雷承锋[1] 

机构地区：[1]山西大学晋商学研究所,山西太原030006

出　　处：《山西大学学报（哲学社会科学版）》2015年第2期27-32,共6页Journal of Shanxi University(Philosophy and Social Science Edition)

摘　　要：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。Likin began in the 3rd year of Xianfeng Reign （1853）, and it was originally a temporary tax imposed by the government of Qing dynasty to raise military spending for suppressing Taiping Heavenly Kingdom. Because it was quite effective, the government promoted it around the country through consultative justice. Till the first year of Tongzhi Reign （1862）,Likin had gradually evolved into a nationwide system of a commercial property taxes from temporary fund raised by local suppliers donor through advised ＂funds＂. This system had been extended to the Re- public of China and it was not until 1931 that this system was abolished by the Nanjing National Government. This paper selects Shanxi Likin as the study object, and explores its creation background, causes, and promotion process so as to make up for the shortfall of research in Likin regional history.

关 键 词：晚清 厘金 山西 

分 类 号：F831.9[经济管理—金融学]