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作 者:康健[1] Kang Jian
机构地区:[1]安徽师范大学历史与社会学院
出 处:《中国经济史研究》2019年第4期150-164,共15页Researches in Chinese Economic History
基 金:2017年度河北省教育厅人文社会科学研究重大课题攻关项目“一带一路视野下的京津冀文化史研究”(批准号:ZD201723)阶段性成果之一
摘 要:清同治年间西商前往西疆贸易中断,商民生计难以维系。为了维护边境商业秩序和增加财政收入,清廷同意西商假道恰克图出洋贸易,在税厘、归票银等方面给予优惠政策,并严格规定西商假道恰克图的贸易路线、贩运茶叶名色等,以避免西商与北商的经济利益冲突。然而在商业贸易过程中,苛捐杂税名目繁多,致使西商不堪重负,假道出境贸易的热情不断衰退,亦出现行贩杂色茶斤、夹带私茶等逃厘漏税现象。During the unrest of Hui Nationality during Emperor Tongzhi period in Qing Dynasty, western merchants trading to Western Xinjiang area has been interrupted and the livelihood of many merchants cannot be maintained. In consideration of maintaining commercial order in border and increasing government revenue, the government has agreed to allow foreign trading by western merchants via Kyakhta and preferential policies in tax rate & tax refunding have been granted. Meanwhile, to avoid any benefit conflict between western and northern merchants, the government has set strict regulations on trading route and tea grading for western merchants. To meet the financial pressure from domestic and foreign environment, different kinds of heavy taxes have been levied by Qing Dynasty. This has brought much burden to western merchants and their enthusiasm for foreign trading has declined gradually. At the same time, driven by economic benefits, many problems have occurred during western merchants trading process including selling low graded tea, tax evasion, tea smuggling and mixing products from different place of origin.
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