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厘金是晚清在太平天国农民运动的特定背景下抽征的工商附加捐费 ,直到 1931年才最终裁撤 ,在近代史上产生了重大影响。早期改良派认为厘金的创设固然有其“合理性” ,但同时对厘金的各种严重弊端也作了深刻的揭露和批驳 ,主张废除厘金。为清廷的财政考虑 ,早期改良派也论述了废厘后的财政转换和补偿的方式与途径 ,其中将裁撤厘金与加增关税相关联的思想最为科学 ,但清廷并未完成“裁厘加税”的历史任务
Li Jin was an additional business and industrial contribution drawn in the late Qing Dynasty under the specific background of the Taiping Heavenly Peasant Movement. It was not eventually abolished until 1931 and had a significant impact in modern history. Although the early reformists believed that the creation of likin had its “rationality”, at the same time, it also deeply exposed and criticized various serious disadvantages of likin and advocated abolishing likin. For the Qing government’s financial considerations, the early reformists also discussed ways and means of curtailment of fiscal conversion and compensation. Among them, the idea of cutting down likin and tariff increase was the most scientific, but the Qing court did not complete the “ Increase tax ”of the historical mission