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船钞是近代海关税收体系的基本组成部分之一,已有部分研究注意到其收支问题。但相关成果存在诸多模糊或错误之处,且未对船钞的整个收与支的环节进行系统梳理。本文利用已有和新出资料,纠正了已有部分研究成果中的错误,并对已有研究的模糊或疏漏之处进行了补充,特别对已有研究尚未涉及的辛亥革命前后和民国时期的海关船钞收入和分配情况进行了考察,在此基础上勾勒出了从晚清到民国的海关船钞收支的完整图景。同时指出,1868年之后,在实际用途上船钞基本实现了西方人为其预设的核心功能,即真正应用于灯塔事业。近代海关船钞是一种在近代税收体系中地位特殊的税种,理清其收支问题对近代关税研究的深入具有不可忽视的参考价值。
Ship banknote is one of the basic components of the modern customs tax system. Some studies have noticed the problem of revenue and expenditure. However, there are many ambiguities or mistakes in the related achievements, and there is no systematic review of the whole collection and payment of bills. In this paper, the existing and new data are used to correct the mistakes in some of the existing research results and to supplement the ambiguity or omission of the existing research. In particular, the existing research has not covered before and after the Revolution of 1911 and the Republic of China The inspection of the revenue and distribution of the shipping money of the Customs was carried out. On this basis, a complete picture of the shipping money receipts and payments of the customs from the late Qing Dynasty to the Republic of China was sketched out. At the same time, it is pointed out that, after 1868, the actual use of the ship bank basically realized the Westerners’ preset core functions, that is, the real application to the lighthouse business. Modern customs bills are a kind of special taxes in the modern tax system. To sort out the problems of revenue and expenditure can not be ignored for the study of modern tariffs.