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过去的经济史著作中有关开滦煤矿的论述(英国人管理时期)涉及利润和经营效益时,只限于揭示其利润率大大高于中国人经营的其他煤矿。关于开滦煤矿在英国人经营时期之所以取得巨额利润的原因,一般则归结为享有种种特权。那么究竟是些什么样的特权呢?从引证的材料看不外乎两个方面:一是开滦煤矿的铁路运价低于民族资本煤矿的运价,二是仗势拒付各种税款,使其摊入每吨煤的税负低于中国人所有的煤矿。开滦煤的铁路运价和税负问题十分复杂,并非本文研究的主要对象,故这里只能作概要
When discussing the Kailuan coal mine in the past economic history works (British management period) involved profits and operating benefits, it was limited to revealing other coal mines whose profit rate was much higher than the Chinese. The reason why the Kailuan coal mine has made huge profits during the British operations is generally attributed to its various privileges. So what kind of privilege is it? From the cited materials, there are two aspects: First, the railway freight rate of the Kailuan coal mine is lower than that of the national capital coal mine, and secondly, it is in a position to refuse to pay various taxes. Its tax burden per tonne of coal is lower than that of Chinese-owned coal mines. The railway freight rate and tax burden of Kailuan coal is very complicated, and it is not the main target of this study. Therefore, it can only be summarized here.