从机器货物税到统税:裁厘改税与近代中国出厂税的演变  

From Commodity Tax to Consolidated Tax:Abolishing Li-kin by Taxes and the Evolution of Factory Tax in Modern China

作　　者：于广 Yu Guang

机构地区：[1]上海社会科学院历史研究所,上海200202

出　　处：《中国经济史研究》2021年第6期122-133,共12页Researches in Chinese Economic History

基　　金：国家社会科学基金青年项目“近代上海外资企业纳税研究(1895-1937)”(项目编号:20CZS054);用友基金会一般项目“近代上海公共租界的华商纳税研究(1895-1937)”(项目编号【2020】Y08)的阶段性成果。

摘　　要：“裁厘改税”是近代中国历届政府的重要议题。当下学术界多重视对“裁厘”的分析,一定程度上忽视了“改税”的问题。事实上,随着机器工业的发展,近代中国政府为了提升对间接消费税的征收效率,一直尝试推行出厂税取代厘金。然而,从晚清试推行“机器货物税”开始,经过北洋时期的“出厂税”,再到南京国民政府实施的“统税”,“裁厘改统”的成功并非一蹴而就。它的成功既得益于机器工业在近代的发展,也与出厂税中稽征和退税制度的日益完善密切相关,并夹杂着复杂的政治、经济和外交问题,体现出近代中国“裁厘改税”政策的延续和变化。The abolition of Li-kin by other taxes was an important issue for governments in modern China.The previous research focus on the failure of all the past reform of Li-kin.However,the reason for the success of Consolidated tax was ignored.In fact,with the development of the machinery industry,the modern Chinese government had been trying to promote factory tax instead of Li-kin to improve the collection efficiency of indirect consumption tax.However,from the commodity tax introduced in the late Qing Dynasty to factory tax in the period of Northern Warlord government,and finally to the“consolidated tax”implemented by the Nanjing National Government,the success of the abolition of Li-kin by Consolidated tax did not happen overnight.Its success has not only benefited from the development of the machine industry in modern times,but also closely related to the development of factory tax collection system,reflecting the continuation and change of abolishing Li-kin in modern China,with complicated political,economic and diplomatic issues.

关 键 词：近代 机器货物税 厘金 出厂税 统税 

分 类 号：F812.9[经济管理—财政学]