摘要
由于清廷一向采取较为宽松的货币管理政策,近代商业市场上频繁交易的银两,大多为私人自铸,银色和平码并无统一范式,常令参与口岸贸易的外商在从事交易活动时遭遇损失。因此,迫于外商及列强的压力,清政府开始对海关税银的平码与成色进行了更严厉的措置,进而导致了关平两的诞生。关平两由近代广东通行的银两计价标准广平两发展而来,它是两次鸦片战争后直至20世纪30年代,海关在洋税征收时所采用的货币单位,其与商人所缴银元及银两之间的具体折算办法,将直接影响经海关进出货物的税负,具有重要的探讨价值。然而较为可惜的是,该问题在过往并未引起太大关注。以由海关出版、载有通商各口关平两与银两及银元折兑情况的《关于通商各口海关银号体制与本地货币的报告》一书为核心史料,除了能考出关平两的两种计算法则,还可在此基础上有新的发现。虽在19世纪下半期,银元计枚核值已渐成市场共识,但在用于缴纳海关税款时,银元依旧被视作银两的一种,不能免于秤重及检验成色;而且,天津及厦门口岸的“关平两”,事实上分别是由“库平两”或“广平两”充当的。由于库平两或广平两虽银色与关平两相同,但重量上轻于关平两,故这些口岸的真实税负会低于理论税负。
Because of the relatively loose fiscal management policy of the Qing government,most of the silver taels that were frequently traded on the market were privately minted,with differing levels of content and weight.The lack of a uniform standard often caused great losses to foreigners doing business in China.Tremendous pressure from the foreign community and powers forced the Qing to impose stricter regulations on customs duties.The result was the Haikwan tael,which originated from the Canton tael and served as the monetary unit of the Imperial Maritime Customs in foreign revenue collection from the Second Opium War until the 1930s.The specified conversion rate among the Haikwan tael,silver dollars,and silver taels would decide the tax burden of imports and exports.Although a topic worthy of analysis,this point has not received much attention in the past.Now,using the Reports on the Haikwan Banking System and Local Currency at the Treaty Ports written by Commissioners of the different treaty ports,we can achieve a better understanding on the calculation of the Haikwan tael.In addition,it must be noted that the silver dollar,although widely recognized as countable at its face value,remained subject to weighing and content inspection well into the late nineteenth century.The treaty port of Tianjin utilized the Kuping tael as its standard,while Xiamen used the Canton tael.Both were,in fact,lighter than the Haikwan tael despite having the same silver content.As a result,the actual tax rate in these ports was lower compared to the others.
出处
《国家航海》
2024年第1期61-78,共18页
National Maritime Research
关键词
近代海关
关平两
银两
银元
计算方法
China Imperial Maritime Customs
Haikwan Tael
Silver Tael
Silver Dollar
Calculation
作者简介
谭嘉伟,博士,广东革命历史博物馆工作人员
