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本文主要利用清末海关出版品、英国领事商务报告、清朝的官方文献及文集和地方志等资料重构1858至1906年的鸦片税制。本文研究了鸦片税课征沿革、种类、性质及与各级政府间的关系,也研究了鸦片税在晚清全国与各地财政中的地位,及其在平衡区间财政盈亏中所发挥的作用。文中还利用进口鸦片价格需求弹性指出,鸦片上税而导致的价格上涨对鸦片消费总额的影响不大。在对鸦片吸食人口与鸦片消费额提出估算之后,本文指出:清政府的鸦片税征课政策虽增加了岁入,从而协助了政权的维系,而且由于本国、外国鸦片税率的差异,也有助于本国鸦片逐渐取代外国鸦片而减少中国的漏卮,但整体而言,这项政策还是推迟了中国的经济成长。
In this paper, we mainly reconstruct the opium tax system from 1858 to 1906 by using the publications of the Customs in the late Qing Dynasty, the British consular business reports, the official documents and anthologies of the Qing Dynasty and local records. This paper studies the history, types, and nature of the opium tax levy, as well as the relationship with the governments at all levels. It also studies the role of the opium tax in the finance throughout the country and throughout the country in the late Qing dynasty and its role in balancing the fiscal gains and losses in the interval. The article also makes use of the elasticity of demand for imported opium to point out that the price rise caused by opium taxes has little effect on the total opium consumption. After making an estimate of the opium consumption and opium consumption, the article points out that although the opium tax levy policy of the Qing government increased annual revenue to assist the maintenance of the government, and because differences in the opium tax rates between the country and the foreign countries also contributed to its own country The gradual replacement of opium by foreign opiates and the reduction of China’s leakage, but on the whole, this policy has postponed China’s economic growth.