川汉铁路租股征收问题新探  

A New Study of the Sichuan-Hankou Railway’s “Tax Subscription”(zugu)

作　　者：高龙 GAO Long(School of History and Culture,Sichuan University)

机构地区：[1]四川大学历史文化学院,成都610200

出　　处：《清史研究》2023年第1期138-149,共12页The Qing History Journal

基　　金：四川省教育厅重点人文社科研究基地四川师范大学巴蜀文化研究中心2022年重点项目“近代川康交通文化史专题研究”(BSWHZD22-04)阶段性成果。

摘　　要：川汉铁路租股抽收方案脱胎于四川本省办理捐输和积谷的成案,其议定和奏准则有赖于川籍京官乔树枏的支持和运作。租股章程经地方州县“酌夺更改”后方得实行:就田查租改为以粮计租,按租(收成)抽谷也变为依据粮册及所载粮额进行征收。租股粮额起征点的设置使得粮册所载之内的起征点以下的大量小额粮户和粮册所载之外的大量“无粮住民”都不必负担租股,租股的实际征收范围因此大为缩小。而部分民众因缴纳租股而与川汉铁路发生的关联,未必能够充分解释四川保路运动中较为广泛的群众参与和民众动员。The “tax subscription”(zugu) collection of the Sichuan-Hankou Railway was based on the existing scheme of “paying with grain” in Sichuan province, and was supported and operated by Qiao Shu-nan, a Beijing official from Sichuan province. The rules of taxation were implemented after local governments were permitted to make “changes according to their own consideration”: the harvest survey of land was changed to a calculation based on the land tax records, and the tax subscription collection was modified to calculate according to the land tax data. The establishment of the tax subscription threshold according to the land taxes placed many farmers under the threshold and many landless inhabitants outside the land tax books not to pay the tax subscription. As a result, the actual collection range of the tax subscription was greatly reduced. The connection between some farmers and Sichuan-Hankou Railway due to the payment of tax subscription may not fully explain the relatively “extensive” participation and mobilization in the Sichuan Road Protection Movement.

关 键 词：川汉铁路 租股 四川保路运动 锡良 乔树枏 

分 类 号：K257[历史地理—历史学]