摘要
厘金是近代中国地方政府的重要财源,始于19世纪中叶,终于20世纪30年代。在财政危机的大背景下,厘金经历了从临时性“捐输”向制度性“商税”的历史转变,不仅重塑了中央和地方的财政关系,也对近代中国的地方治理和政治走向产生了深远影响。近年来,深化财税体制改革成为时代命题,深入检讨和反思厘金制度留下的经验和教训,对于当下财税体制改革的深入具有重要的参考价值和借鉴意义。
Likin was an important financial source for local governments in modern China.It began in the middle of the 19th century and ended in the 1930s.In the context of the financial crisis,Likin experienced a historical transformation from temporary“donation”to institutional“business tax”,which not only reshaped the financial relationship between the central and local governments,but also had a far-reaching impact on the local governance and political trend of modern China.In recent years,deepening the reform of fiscal and tax system has become the proposition of the times.In-depth review and reflection on the experience and lessons left by Likin system has important reference value and significance for the deepening of contemporary fiscal and tax system reform.
作者
刘巍
李妍
LIU Wei;LI Yan(School of Marxism,Anhui University of Finance and Economics,Bengbu 233030,China)
出处
《河南科技大学学报（社会科学版）》
2023年第4期93-97,共5页
Journal of Henan University of Science & Technology(Social science)
基金
安徽省哲学社会科学规划青年项目(AHSKQ2020D36)。
关键词
厘金
地方财政
税收制度
直接税
间接税
Likin
local finance
taxation system
direct tax
indirect tax
作者简介
刘巍(1986-),男,安徽蚌埠人,副教授,博士,主要从事财政史研究;李妍(1999-),女,安徽桐城人,硕士生。
