分权的崩溃——清末财政摊派对附加税费和抗税民变的影响  

The Collapse of Tax-sharing:The Impacts of Shifting Tax Burden on Extralegal Levies and Tax Revolts in the Last Decades of Qing Dynasty

作　　者：郝煜[1] 薛邦烁 Hao Yu;Xue Bangshuo(School of Economics,Peking University)

机构地区：[1]北京大学经济学院

出　　处：《经济科学》2023年第3期225-240,共16页Economic Science

基　　金：用友基金会“商的长城”重点项目“清代的财政合理化改革、财政分权和国家治理能力研究”的资助;北京大学经济学院种子基金青年项目的资助。

摘　　要：本文讨论了太平天国后建立的财政分权格局是如何在长期内走向崩溃的。同治年间的财政合理化改革使州县获得了与农业税正额成正比的附加税——钱漕盈余,以代替数额不明的非正式税费,用于州县的行政开支。然而,庚子事变后,为了应对激增的赔款和新政开支,中央政府破坏了财政分权,根据钱漕盈余的多寡向州县摊派其开支,迫使州县征收新的附加税费以应对其行政开支。利用1860—1911年的全国府级面板数据和清末河南省的县级截面数据,本文发现庚子事变之后田赋正额越多的地区,在提取钱漕盈余过程中承受的财政摊派越大,为维持政府运转征收的新附加税越多,引起的抗税活动也越多。由于缺乏对中央政府行为的制度性约束,更透明的地方财政收入反而使得中央政府更容易向下摊派其开支。结果,中央政府更不愿意发行以中央税入为基础的长期公债和纸币,从而延缓了向现代财政国家的转型。This paper examines how the tax sharing between the center and local governments es-tablished after the Taiping Rebellion collapsed towards the end of Qing.The rational fiscal reform during 1862—1875 authorized local governments to collect a surtax that was set as a fixed propor-tion of the formal agricultural tax quota.Such a formal revenue replaced the untransparent infor-mal levies to cover counties'regular expenses.However,after the Boxer Rebellion,the central government shifted the burden of central expenditure to local governments because of the surging reparations and expenditure of the reform in 1901.The amount of shifted burden was set in pro-portion of these legal surtaxes.In response,local governments collected extralegal levies to cover their expenses.Using the prefectural-level panel data of the whole country from 1860 to 1911 and Henan's county-level cross-sectional data at the end of Qing,we find that after the Boxer Rebel-lion,regions with greater formal tax quota had greater tax burden shifted from the central govern-ment and thus imposed greater extralegal levies to maintain local governance,and hence experi-enced more tax revolts.Paradoxically,without institutional constraints on the central govern-ment,the transparency of local revenue made it easier for the center to shift the fiscal burden downwards.As a result it was less willing to issue long-term debts and paper money based on centralized tax revenues,delaying the transition into modern fiscal state.

关 键 词：财政分权 财政摊派 附加税费 抗税 

分 类 号：F1[经济管理—世界经济] F81F0