博弈与管控:晚清皖南茶税征收实态研究  

Game and Control:A Study on the Real Situation of Tea Tax Collection in Southern Anhui in the Late Qing Dynasty

作　　者：盛海生 周晓光[2] Sheng Haisheng;Zhou Xiaoguang

机构地区：[1]南宁师范大学法学与社会学院历史系 [2]教育部人文社科重点研究基地安徽大学徽学研究中心

出　　处：《中国经济史评论》2024年第1期85-109,共25页China Economic History Review

基　　金：教育部人文社会科学重点研究基地重大项目“近代商业变迁与徽州商人研究”(19JJD770001)阶段性研究成果

摘　　要：税收能力是政府治理能力的重要表现之一,亦是维系政权统治的基石。为确保晚清皖南茶捐厘税足额征收,自两江督抚至州县官员等官方试图建立利益纠葛调处机制以缓和茶叶收购、焙制和运销过程中各方的利益冲突。研究表明,因利益博弈,以两江督宪为首的地方官宪量力而行的持筹握算之举对解决皖南茶税征收弊病确有辅助,但在弹性机制环境下亦时显软弱无力,在利润压缩的市场范围内,有碍皖南茶捐厘税征收的各类“问题”治理难有起色,侧面透视出晚清政府治理能力的进一步弱化。Taxation ability is one of the important manifestations of government governance ability,and it is also the cornerstone of maintaining political power.In order to ensure the full collection of tea tax in southern Anhui in the late Qing Dynasty,officials from Viceroy of Liangjiang toprefecture or countytried to establish an interest dispute mediation mechanism to ease the interest conflicts of all parties in the process of tea purchase,baking,transportation and marketing.The research shows that,due to the interest game,the local officials,headed by Viceroy of Liangjiang,are really helpful to cut off the shortcomings of tea tax collection in southern Anhui,but they are sometimes weak in the flexible mechanism environment.In the market with reduced profits,it is difficult to improve the governance of various“problems”that hinder the collection of tea tax in southern Anhui,and the governance ability of the government in the late Qing Dynasty is further weak.

关 键 词：博弈 管控 恃强 官牙 有度 

分 类 号：K252[历史地理—历史学] F812.9[历史地理—中国史] F326.12[经济管理—财政学]