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咸同军兴至甲午战前,各省以“捐”的名目开征了各色杂税,构成了晚清除厘金和海关税之外的另一类新税。为此,在清人眼里,“捐”的意义亦发生前所未有的变化,即由过去的“捐输”或“捐赠”等民间行为变成政府一种新税的代名词。从新捐税的种类来源、征管方式以及收支规模来看,它已经独立地支撑起以各省的道府州县为单位的地方财政运作。因此,随着新捐税的滥觞,一个由中央、各省和各道府州县构成的三级财政体系,在甲午之前就已初具规模。
Before the war between Xianxing and Xingguo, the provinces introduced various kinds of special duties in the name of “donation”, forming a new type of tax later than likin and customs duties. For this reason, in the eyes of the Qing people, the significance of “donation ” has also undergone unprecedented changes. That is, the past non-governmental activities such as “donation” or “donation” have become synonymous with the government’s new tax. In the light of the sources of new taxes, the mode of collection and management, and the scale of revenues and expenditures, it has independently supported the operation of local finance in the prefectural counties of each province. Therefore, with the introduction of new taxes, a three-tier fiscal system consisting of the central, provincial and prefectural counties began to take shape before this time.