“寓捐于禁”——清末演戏与戏捐开征  

Dramatic Performances and Drama Tax Collections in the Late Qing Dynasty

作　　者：张秀丽[1,2] ZHANG Xiuli(Journal of Historical Science,Henan University)

机构地区：[1]《史学月刊》编辑部 [2]河南大学慈善公益研究中心、中国近现代社会转型研究中心,开封475001

出　　处：《清史研究》2022年第6期97-112,共16页The Qing History Journal

基　　金：国家社科基金一般项目“近代中国剧场税捐与社会治理研究”(21BZS083);国家社科基金重大项目“中国近代慈善义演珍稀文献整理与研究”(17ZDA203)。

摘　　要：戏捐是针对戏剧演出活动所征收的一种税捐,属于杂税杂捐。戏捐的开征,是在清末新政地方财政支绌的时代背景下,从社会治理的角度,对酬神演戏,寓禁于征,以此为基础,规定凡娱乐演戏,一律征捐,目的是以无益之浮费,供有用之要需,成为当时学堂、巡警等新政事业的重要经费来源之一。在清末,戏捐的开征时间,各地不同,征收机构、捐额不一;各地多自定章程,自行征管,无统一规章条例,用途各异。在清末地方财政收入中,戏捐所占比例很小,似乎无足轻重,可有可无,但对于县域以下某一具体学堂或巡警所而言,就是重要的经费支撑,如在山西,戏捐属于地方经常之收入。从此意义上而言,戏捐的财政意义或许大于其社会治理意义。The drama tax was one among a category of late Qing miscellaneous duties,and it was levied on dramatic performances.Taxation on drama was imposed in the context that local financial exigencies under the Xinzheng Reform in the late Qing dynasty.This levy became one of the important sources of revenue for funding schools and patrol officers.In the late Qing dynasty,the collection time,institution,and amount of drama tax varied regionally.Most localities set their own rules and regulations and conducted tax collection and management independently.There were no unified rules and regulations,and the use of the taxation also varied.In the local income of the late Qing dynasty,the drama tax accounted for a very small proportion of revenue,which seemed insignificant and dispensable,but it could be an important financial support for a specific school or police station below the county level.For example,in Shanxi province,drama taxes provided a regular income for the local government.Thus,from this point of view,the financial importance of the drama tax might have greater than its social governance significance.

关 键 词：清末新政 演戏 戏捐开征 杂税杂捐 

分 类 号：K257.5[历史地理—历史学]