摘要
铁路货捐是清末出现的一种类似厘金的税收种类,其征收对象是铁路运输货物。因为征税权力的不确定性,作为铁路货捐征收主体的地方政府,既要面对中央政府削弱地方对路权控制和裁撤厘金的双重压力,也有因对子口税制度冲击而招致的外交上压力,更有来自铁路企业要求减轻税负的呼吁。相关各方出于不同的目标,竭力维护自身的利益,形成以路权与税权矛盾为核心的多方博弈。路权与税权的矛盾,源于中央与地方之间征税权和铁路管理权的管理边界不明确。
Railway cargo donation is a likin-like taxation in the late Qing Dynasty,and its object is railway cargoes.Because of the uncertainty of the taxation power,the local government,which is the subject of the railway cargo donation,has to face both the pressure from central government＇s weakening of the local＇s control of the road right and the abolition of the likin,but also diplomatic pressure from the impact on the transit dues system as well as pressure from the railway enterprises to reduce the tax burden.The parties are concerned for different goals,and strive to safeguard their own interests,leading to the multi-party game based on the contradiction between road right and tax right.The contradiction between road right and tax right is the ambiguity between the central and local taxation rights and the management boundary of the railway management right.
出处
《华中师范大学学报（人文社会科学版）》
CSSCI
北大核心
2018年第2期130-142,共13页
Journal of Central China Normal University:Humanities and Social Sciences
基金
国家社科重大招标项目"近代中国工商税收研究"(16ZDA131)
国家社科基金项目"近代中国铁路建设运营中的中央与地方关系"(13BZS057)
关键词
清末
路权
税权
铁路货捐
厘金
子口税
road right
tax right
railway cargo donation
likin
transit dues
