摘要
在早期厘金史的研究中,尚有一些问题有待澄清。通过对雷以諴生平的梳理,结合当时朝局、江北大营战况、江苏官场生态,笔者以为,雷以諴的厘金之法更多是受当时京师一度准备推行的商税、铺税的启发,但后来制度方面则向榷税靠拢。雷以諴创设厘金的直接原因为养兵之用。雷以諴的厘金之法初始时为江苏各大员所轻视,直到咸丰四年(1854)十一月胜保的推荐折后才推行全国。厘金是民间早已存在的一种筹款方式,其税率在施行之始就非值百抽一。
In the study of early Lijin history,there are still some questions to be clarified.Through combing Lei Yixian’s life,combined with the situation of the imperial court,the war process of Jiangbeidaying and the environment of officialdom in Jiangsu,the author believes that,Lei Yixian’s Lijin method was more inspired by the Business Tax/Shop Tax that the capital was prepared to implement at that time.Later,the institution moved closer to the Queshui Inland tax.The direct reason why Lei Yixian created Lijin is to support the army his militiaman needs its own funds.Lei Yixian’s Lijin method was initially discounted by Jiangsu officials,until Shengbao reported to the throne in November 1854.Lijin is a way of fund raising that has long existed among the community,and its tax rate is more than one percent at the beginning of its implementation.
作者
任智勇
水海刚
Ren Zhiyong;Shui Haigang
出处
《中国经济史研究》
CSSCI
北大核心
2022年第3期136-154,共19页
Researches in Chinese Economic History
基金
国家社会科学基金一般项目“晚清江海关关税收支情况研究”(项目号:19BZS059)
国家社会科学基金重大项目“清代商税研究及其数据库建设(1644—1911)”(项目号:16ZDA129d)的阶段性成果。
关键词
厘金
商税
雷以諴
Likin
Business Tax
Lei Yixian