晚清浙东厘金的征收与报解——以英德续款为中心的考察  

The Collection and Repayment of Likin in Eastern Chekiang in the Late Qing Dynasty:An Investigation Focusing on the British and German Renewals

作　　者：孙健 Sun Jian

机构地区：[1]中国社会科学院经济研究所

出　　处：《中国经济史评论》2023年第3期1-20,共20页China Economic History Review

摘　　要：甲午战后,清廷为筹措对日赔款先后三次举债,英德续款为其中最后一次。本文对英德续款抵押所涉浙东货厘进行了梳理,关注浙东厘金基层征收中的货币问题,并以英德续款抵押中浙东厘金“征收—报解”为切入点,分析厘金款项货币兑收的区域特性。征收特殊性主要体现在两方面:一是基层征收过程中货币类型与清廷所掌握的数字存在差异,制钱在基层市场流通中具有广泛性;二是厘金征收过程中官方执行的各类货币的兑换比例与市场不同,将“以钱代银”纳厘的税率提高了3%左右。英德续款抵押中浙东厘金报解,展现出晚清官方对以钱庄为代表的民间金融机构的利用,揭示了银钱货币体系下,在厘金作为外债抵押被汇往外商银行的过程中官府和民间金融机构的深层交往。After the Sino-Japanese War,the Qing government borrowed money three times to raise reparations against Japan,and the renewal of the loan from Britain and Germany was the last of them.This article sorts out the Likin in Eastern Chekiang involved in British and German renewals.The research shows that the"collection-repayment"process of Likin in Eastern Chekiang has significant regional characteristics.The particularity of expropriation is mainly re-flected in two aspects:first,there is a difference between the currency type during the collection process at the grassroots level and the figures mastered by the Qing government,and the currency is widely circulated in the grassroots market;secondly,the official execution of the exchange of various currencies during the collection process the ratio is different from the market,and the tax rate for"cash in lieu of silver"is increased by about 3%.The particularity of the report is mainly reflected in the government's use of private financial institutions represented by banks,revealing the deep exchanges between the government and private financial institutions in the process of remitting gold as foreign debt collateral to foreign banks under the monetary system.

关 键 词：清末 浙东 厘金 英德续款 

分 类 号：K252[历史地理—历史学] K516.42[历史地理—中国史] K561.44[经济管理—财政学] F812.9F822.9