近代海关附加税与疏浚事业资金供给模式——以浚浦局档案为中心  

The Dredging Special Surtax and Public Service Fund Supply Model

作　　者：伊巍[1] 龙登高[2] Yi Wei;Loog Denggao

机构地区：[1]清华大学华商研究中心,北京100084 [2]清华大学社科学院经济所,北京100084

出　　处：《中国经济史研究》2020年第3期146-156,共11页Researches in Chinese Economic History

摘　　要：近代上海航道疏浚耗资巨大。经中外利益相关各方的反复协商,独立疏浚机构的资金供给模式逐渐从清政府自认全费,演变到征收疏浚专项海关附加税——浚浦税。作为疏浚事业的主要经费来源,浚浦税是按照关税的一定比例代收后转移交付给浚浦局,并由其独立支配,这赋予该机构特殊的性质。在政局动荡的近代中国,通过海关代征转移交付浚浦税,不仅保障了疏浚事业充足的运营资金,而且使浚浦局能够保持独立稳定与长期持续发展。本文首次全面利用19世纪前期浚浦局外文档案,梳理浚浦税的来龙去脉,在此基础上揭示了近代海关特殊税制创新与疏浚公共事业资金供给模式,论述了中外多方合作博弈过程中疏浚机构的形成、运营与制度创新,也从另一个侧面再现了上海港口建设与贸易发展的历程与时代特性。The channel dredging in modern Shanghai and Tianjin is heavily money consuming.Through the negotiations between Chinese and foreign interests,the special surtax becomes its main source of funds,which is paid on a certain proportion of tariff,and transfers to the independent dredging organization,the Hai-ho Conservancy Commission and Whangpoo Conservancy Board,which gives the nature and characteristics of the two institutions.In the political unrest of modern China,the customs of“Sino-foreign Communist rule”not only guarantee sufficient operating funds,but also enable the two organizations to maintain independent stability and long-term sustainable development.In this paper,the first use of the Whangpoo Conservancy Board foreign archives not only revealed the modern special surtax system innovation and dredging fund supply model,but also reproduced the cooperation and game among multiple interests'parties,and the formation,operation and characteristics of two mentioned dredging public service institutions.

关 键 词：浚浦税 资金供给 航道疏浚 公共事业 

分 类 号：F75[经济管理—国际贸易]