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一、鸦片战争后的鸦片贸易及其征税办法。第一次鸦片战争后,作为战争导火线的鸦片贸易并没有被禁绝。相反地,鸦片走私愈发猖獗。据估计,至第二次鸦片战争前夕,从印度输入中国的鸦片每年高达6万余箱,比第一次鸦片战争前夕增加了一倍。而为了筹集军饷以镇压太平军,江苏、福建等地的地方督抚早已开始私下里对鸦片征收捐税。据《北华捷报》披露,早在1855年8月,上海道台便对经他允许上岸的走私鸦片密索每箱25元的税款。但遭到鸦片商的拒绝。第二年,两江总督何
First, the Opium War opium trade and taxation methods. After the first Opium War, the opium trade as a precursor to the war has not been banned. On the contrary, opium smuggling is becoming more rampant. It is estimated that by the eve of the Second Opium War, opium imported into China from India reached as many as 60,000 cases a year, double the eve of the first Opium War. In order to raise wages to suppress the Taipings, local governors in Jiangsu and Fujian have begun to impose taxes on opium privately. According to the “North China Jie Bao,” disclosed that as early as August 1855, Shanghai Taotao made a 25-yuan tax per unit of smuggled opium via his permission to land ashore. But opium refused. The following year, Governor of Liangjiang