晚清厘金的奏报与收支数量辨正——以江苏、浙江为中心  

Reporting and Quantity Likin of Jiangsu and Zhejiang in Qing Dynasty

作　　者：熊昌锟[1] Xiong Changkun

机构地区：[1]中国社会科学院经济研究所,北京100836

出　　处：《中国经济史研究》2023年第4期78-99,共22页Researches in Chinese Economic History

基　　金：国家社科基金中国历史研究院重大历史问题研究专项重大项目《中国社会科学院经济研究所藏清代财政类钞档整理与研究》(批准号:22VLS009)的阶段性成果。

摘　　要：厘金最初是清政府应对国内军事危机的筹饷举措。有赖于各省厘金的征解,晚清严重的军事、财政困局才得到暂时纾解,并为恢复战后社会、经济秩序提供了税收保障。既有研究关于全国和各省厘金收支数量,主要参考罗玉东根据档案抄件整理的数据,但罗著中的厘金数据及种类均存在一定的缺失、错漏。厘金征收始自江苏,江苏、浙江两省厘金收数巨大,也是上缴中央及协济他省最多的两个省份。本文根据原始档案对江苏、浙江两省厘金的征收过程以及收支数量作出补充与修正,并对厘金的奏报和算法问题进行解释说明。Likin is a measure of Qing Government to react the military crisis in the initial stage.Relying on the likin collection of each province the strict military and financial problems get a briefly release in late Qing Dynasty.It provides a tax protection for renewing post-war society and economic order as well.Existing research about the likin revenue and expenditure of the whole country and each province is relying on the data which is according to filling copies by Luo Yudong but the data and the kinds have some errors and omissions.Likin start in Jiangsu and the amount of it is huge that Jiangsu becomes the biggest province of turning over the Central Committee and giving help to other provinces.This paper intends to supplement and revises the likin collection process and the amount of likin in Jiangsu according to the playing pin files and give explanation for playing pin files record and algorithmic problems.Because of the likin collection the local authorities can take control of their finance first time and then arise the conflict of interest between the Central Government and the local government.

关 键 词：清代 江苏 厘金 征收 收支原数 

分 类 号：K252[历史地理—历史学] F812.9[历史地理—中国史]