摘要
因胶澳租借地的关系,清末山东厘金制度比较特殊,在地方财政收入中所占比例极低。青岛、烟台开港和胶济铁路通车后,贸易量与贸易路线均发生极大变化,山东地方大员为扩大税源,希望开征胶济铁路货捐,却受到德国方面的阻挠。清末山东地方政府拟征收将铁路货捐和子口税合而为一的内地捐,希望既能得到德方的许可,又可增加地方财政收入。内地捐虽得到德方和外务部的肯定与支持,却不为度支部所容,最终流产。
Due to the Jiaoao leased territory,the likin system of Shandong in the late Qing Dynasty was quite special,accounting for a very low proportion of local fiscal revenue.After the opening of Qingdao,Yantai port and Jiaoji railway,the trade volume and trade route had undergone great changes.In order to expand the tax source,Shandong local governors hoped to impose the Jiaoji railway cargo donation,but they were hindered by the German side.In the late Qing Dynasty,Shandong local government planned to levy railway cargo donation and transit dues as one mainland donation,which could not only obtain the permission of the German side,but also increase the local fiscal revenue.Although affirmed and supported by the German side and the Ministry of Foreign Affairs,the mainland donation finally aborted because not allowed by the Ministry of Revenue.
作者
马陵合
钱芳华
Ma Linghe;Qian Fanghua
出处
《近代史学刊》
2022年第2期103-121,303,304,共21页
Journal of Modern Chinese History
基金
国家社科基金重大招标项目“近代中国工商税史”(项目号:16ZDA131)阶段性成果。
关键词
胶济铁路
路权
铁路货捐
子口税
内地捐
Jiaoji Railway
Road Right
Railway Cargo Donation
Transit Dues
Mainland Donation
