江南制造局早期经费来源考(1865—1904)——以二成洋税为中心

来源 :中国经济史研究 | 被引量 : 0次 | 上传用户:haohmf
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江南制造局开办之初主要依靠淮军饷需等处拨款,此后江海关拨付一成二成洋税,经历一波三折最终成为支撑其发展的主要经费来源,曾国藩、马新贻、张之洞、刘坤一等人于其间贡献很大。但江南制造局内部账目管理较为混乱,二成洋税的数额在江海关奏销折、制造局奏销折和制造局内部账册三者之间存在较大的差距,需要一一梳理才能得出较为接近的数目。 Since the beginning of the establishment of the Jiangnan Bureau of Manufacturing, the government has mainly relied on funds allocated by the Huai Army and other departments for appropriation. Since then, Jiang Customs allocated 10% and 20% of foreign taxes and eventually became the main source of funding for its development. Zeng Guofan, Ma Xinyi, Zhang Zhidong and Liu Kunyi In the meantime, others contributed a lot. However, the management of the internal accounts of the Jiangnan Administration was rather chaotic. The amount of foreign taxation in the Jiang-Ao Customs office was so large that there was a big gap between the sales tax discount of the Customs Bureau and the internal accounts of the manufacturing bureau. A closer number.
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