论文部分内容阅读
厘金是晚清财政的主要来源之一,一直伴随和影响着中国早期现代化的全过程。晚清中国作为后发外源型现代化国家之一,所实施的厘金制度正是资本原始积累的行为。晚清以来“裁厘加税”、“裁厘统捐”与“裁厘认捐”的提出其实反映出的是清政府在现代化过程中的一种两难境地。晚清资本原始积累在对内、对外路径政策上的颠倒迟滞了中国早期现代化建设进程。
Li Jin is one of the main sources of finance in the late Qing Dynasty and has been accompanying and influencing the whole process of China’s early modernization. Late Qing China as one of the late-modern countries, the implementation of the likin system is the original accumulation of capital behavior. Since the late Qing Dynasty, the proposal of “cutting taxes and imposing taxes”, “cutting taxes and donating taxes” and “paying taxes” have actually reflected the dilemma of the Qing government in the process of modernization. The original accumulation of capital in late Qing Dynasty, the reversal of the path of foreign policy lagged China’s early modernization process.