19世纪中后期厘金制度在安徽的创办与推广  

The Establishment and Promotion of Lijin System in Anhui in the Middle and Late 19th Century

作　　者：刘巍 王子强 LIU Wei;WANG Zi-qiang(Institute of Finance and Public Management,Anhui University of Finance and Economics,Bengbu 233030,Anhui)

机构地区：[1]安徽财经大学财政与公共管理学院,安徽蚌埠233030

出　　处：《阜阳师范大学学报（社会科学版）》2021年第5期140-145,共6页Journal of Fuyang Normal University：Social Science

基　　金：安徽省哲学社会科学规划青年项目“近代安徽厘金研究(1857-1931)”(AHSKQ2020D36)。

摘　　要：安徽作为太平天国运动的主战场之一,遭遇了税源破坏和军费激增的双重财政压力,被迫仿照江苏的经验,创办并推广厘金制度。作为筹集军费的应急之举,厘金在战事结束和税政恢复之后理应裁撤。然而,因为厘金收入不菲,加之用途甚广,致使这项临时性收入虽屡遭裁撤之议,但却难以舍弃,反而成为地方财政不可或缺的财源。As one of the main battlefields of the Boxing movement,Anhui encountered the dual financial pressure of the destruction of tax sources and the surge of military spending,and was forced to follow the experience of Jiangsu to establish and promote the Lijin system.As an emergency measure to raise military spending,Lijin should be abolished after the war is over and the tax administration is restored.However,because of its high income and wide range of uses,although this temporary income has been repeatedly abolished,but it's hard to give up Lijin,it has become an indispensable source of local finance.

关 键 词：太平天国 安徽 厘金 财政 

分 类 号：F812.9[经济管理—财政学]