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清季当内务府的财政遭遇困境时,税关收入——尤其是海关收入就成为其最为重要的财源之一。此时的税关在解银方式、解银来源及解银主体等方面都有重要变化,且户部在其中充当了重要角色。而税关在清季内务府财源体系中的地位凸显,根由在于其财政来源体系的崩溃及近代中国财政体系新格局的确立。税关为内务府解银实质是与国争利,这与内务府成立的初衷相悖,但税关此举则是为了维系皇权,进而维持封建国家的正常运转,又具有其合理性。
In the Qing Dynasty, when the financial affairs of the prefectural government suffered a dilemma, the tax revenue, especially the revenue of the customs, became one of the most important sources of revenue. At this point, the tax clearance has made important changes in the way of laundering silver, the source of the silver solvency and the solvency of the silver bullet, and the ministry has played an important role therein. The tax clearance in the Qing Dynasty prefectural financial resources system highlights the root cause lies in the collapse of its financial source system and the establishment of a new pattern of modern China’s financial system. However, the purpose of taxation is to uphold the imperial power, so as to maintain the normal operation of the feudal country and to have its rationality.