清末铁路厘局的税收征管实态:以浙丝运宁被扣案为视点  

The Tax Collection and Management of the Railway likin Bureau in Late Qing Dynasty:A Perspective of the Shipment and Detainment of Zhejiang Silk to Nanjing

作　　者：岳鹏星 

机构地区：[1]河南大学经济学院,河南开封475001

出　　处：《苏州科技大学学报（社会科学版）》2018年第2期60-67,共8页Journal of Suzhou University of Science and Technology(Social Science Edition)

摘　　要：晚清时期,铁路厘金的产生对区域社会经济产生影响,在税政领域尤为凸显。由于铁路较多运输商货,因此对于货主而言,利用制度初设的不完善,设法规避新出现的税收对于自身可能造成的负担,便成为一种趋向。铁路厘金的使用者即地方督抚和厘局则极力维护自己的利益,并确定法定征收的事实。浙江硖丝运宁被苏州铁路厘局扣留,表面上是因为浙江省与江苏省度量衡的不同,实际则主要反映了铁路厘局自身对于税收的稽征能力。在铁路运营事业中,铁路厘局作为征收铁路厘金的税政机构已经显示出自身独有的社会影响力。After the railway likin came into being in the late Qing dynasty,it brought an impact on the regional social economy,which was more prominent in the tax administration area.As commercial goods were frequently transported by means of railway,it became trend for the owners of the goods to take advantage of the imperfectness of the fresh regulations to evade the newly-established taxation to reduce the possible burden.The users of the railway likin,namely,local governments and the Railway likin Bureau,would try their best to safeguard their own interests on the other hand,trying to establish the facts of the statutory expropriation.In the case of the shipment and detainment of Zhejiang silk to Nanjing,it is on the surface a result of the difference in weights and measurements between the two provinces of Zhejiang and Jiangsu,but really a reflection of the ability of the Railway likin Bureau to assess its own tax revenue.In railway operations,the Railway likin Bureau had already demonstrated its own unique social influence as a tax administration.

关 键 词：清末 铁路厘局 税收征管 浙丝运宁被扣案 

分 类 号：K257[历史地理—历史学]