晚清出厂税开征中的利益纠葛与税制转型困境  

Interest Entanglements in the Levy of Excise in the Late Qing Dynasty and the Dilemma of Tax System Transformation

作　　者：马陵合[1] Ma Linghe

机构地区：[1]安徽师范大学,芜湖241000

出　　处：《中国经济史研究》2024年第5期29-40,共12页Researches in Chinese Economic History

基　　金：国家社会科学基金重大招标项目“近代中国工商税收研究”(批准号:16ZDA131)阶段性成果之一。

摘　　要：晚清时期,本土机器制造业出现后,机制品税制被提上议程。受厘金、子口税的制约,清政府在推行出厂税过程中表现得患得患失;日、英等列强为一己之私屡次阻挠,又使出厂税的征收增添了变数。名义上,出厂税业已开征,实际并未切实执行,各种减免税政策执行也较为混乱。中外之间、央地之间的利益纠葛,使出厂税的税制定位十分模糊,在某种程度上成为进口关税的延伸税种。由此,也使得晚清税制转型面临着更大困境,难以形成适应现代产业的税制体系。During the late Qing Dynasty,after the emergence of local machine manufacturing industry,the tax system for manufactured goods was put on the agenda.However,due to the constraints of likin and Transit Dues,Qing government was swayed by considerations of gain and loss in the process of implementing excise,powers such as Japan and Britain repeating obstructed the collection of these taxes,adding variables to the collection of factory-out tax for their own interests.In name,excise has been levied,but it has not been effectively implemented in reality,and various tax reduction and exemption policies have also been implemented in a relatively chaotic manner.The interests entanglement between China and foreign countries and between the central and local governments made the taxation of excise very ambiguous,to a certain extent,it has become an extended tax category of import tariffs.Thus,it also made the tax system transformation in the late Qing Dynasty face greater difficulties,and it was difficult to form a tax system suitable for modern industries.

关 键 词：出厂税 机制品 机器货物税 海关 

分 类 号：F812.9[经济管理—财政学] F429[历史地理—历史学] K252[历史地理—中国史]