鸦片专卖是清末财政扩张的重要途径。各省为筹措赔款和练兵经费,以禁烟为名,注重调查海外各地的鸦片专卖经验,以举办专卖为急务,借此弥补土药统税制度给地方财政带来的损失,为地方财政拓展空间。部分朝臣出于各种目的对地方专卖的要求给予支持,有关部门也积极介入其中。然而,掌管清廷财政而且圣眷甚隆的度支部尚书载泽,注重推行中央财政集权,维持鸦片统税制度,屡次否决地方省份的专卖请求,鸦片专卖的筹划一波三折,地方省份的专卖请求最终被度支部所阻止。这一事件折射出中央与地方关系在清末新政时期的恶变趋势。 Opium monopoly is an important way of financial expansion in the late Qing Dynasty. In order to raise funds for reparations and military training, the provinces focused on investigating the opium monopoly experience in various parts of the world in order to raise monopoly prices as a priority to make up for the loss to the local finance caused by the unification of the traditional medicine tax system and expand the space for local finance. Some courtiers gave their support to local monopoly requests for various purposes, and the relevant departments also actively intervened in them. However, the branch office in charge of the Qing government and the government of Jinglong paid tribute to the book, focusing on the central government’s centralization of power and the maintenance of the system of opium taxation. It repeatedly rejected the monopoly requests from the local provinces. The opiate monopoly was subject to twists and turns, Degree Branch blocked. This incident reflects the vicious transformation of the relations between the central and local authorities during the new political reform in the late Qing Dynasty.