清末盐斤加价与财权关系的转变

发布时间：2018-03-28 06:53

本文选题：盐斤加价　切入点：抵补药税　出处：《历史教学(下半月刊)》2015年01期

【摘要】：清末鸦片税成为政府收入的大宗之一,随着新政中鸦片禁政的实施和晚清财政支出的进一步膨胀,清政府面临严重的财政危机。为抵补鸦片税收,解决财政困境,清政府在印花税等措施不力的情况下,提出盐斤加价,各地督抚反应表现为反对盐斤加价、再加价、延期加价、另筹他法抵补等方面,实则都是反对中央干涉地方财政,这是中央和地方"共处型"财政关系下,财权和职能下移的表现。在政府整顿财权,以期重新集权于中央的过程中,中央和地方"争权型"的财权关系日趋突出。盐斤加价实施的实际效果,清廷不但没有达到集权的目的,反而造成了地方各省和中央的进一步隔阂,人民负担更加沉重。
[Abstract]:At the end of Qing Dynasty, opium tax became one of the major incomes of the government. With the implementation of the ban on opium in the New deal and the further expansion of fiscal expenditure in the late Qing Dynasty, the Qing government was faced with a serious financial crisis. In the absence of stamp duty and other measures, the Qing government put forward an increase in salt jins. The local governors responded by opposing the increase in salt, then increasing the price, postponing the increase, and so on. In fact, they all opposed the central government's interference in local finances. This is a manifestation of the downward shift of financial power and functions under the "co-existing" fiscal relationship between the central and local governments. In the process of the government rectifying fiscal power in order to re-centralize power in the central government, The financial power relationship between the central and local governments is becoming more and more prominent. The actual effect of the implementation of the salt jin price increase has not only failed to achieve the goal of centralization, but also caused further estrangement between the local provinces and the central authorities, and the burden on the people is even heavier.
【作者单位】：华中师范大学中国近现代史所;河南师范大学历史文化学院;
【基金】：国家社科基金青年项目相关成果,项目编号:09czhs013 河南省教育厅人文社科项目成果,项目编号:2014-qn-328 河南师范大学2013年教育科学项目相关成果
【分类号】：F812.9;K249

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