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鸦片税是晚清时期一项特别税种。鸦片税政的演变,是在一个二元财政体系渐具形态的背景下展开的。作为财政工具的一种,清中央政府企图藉此积极介入地方利益的瓜分,以实现规复中央集权财政的目的,而地方政府又以种种手段对中央企图加以有效化解。在这场以鸦片利源为核心的税源分割和税权争夺的利益博弈中,晚清中央与地方政府基于不同的利益取向,各有进退,互有损益,凸显出中央财政与地方财权之间既存在共生性,又具有对抗性的复杂态势。
Opium tax is a special tax in the late Qing period. The evolution of opium tax administration started under the background of the gradual formation of a dual fiscal system. As a kind of financial instruments, the central government attempted to actively intervene in the division of local interests so as to achieve the goal of restoring centralized fiscal power. The local government also adopted various measures to effectively resolve the central government’s attempts. In the game of interest taxation and taxation contention with the opium source as the core, the central and local governments in the late Qing dynasty, based on different interests, have their own advantages and disadvantages. There are both symbiotic and antagonistic complexities.