摘要
清末巴塘事变后,清廷锐意经营川边以图规复威权与秩序,但筹措经费时部省争执不断,四川借机获准开办油糖捐以资挹注川边经营经费。通过完善油糖捐的预查、登记、征管制度,四川才具备了协济川边建设,推动糖业技术改良的财政能力。但在油糖捐征管集权化过程中,新旧征解秩序彼此龃龉,激起油糖户反抗,扰动行业市场的情势亦交织出现。作为一种财政汲取手段,油糖等杂捐能够使国家财政保持弹性增长,国家治理由此开启一轮由“内”而“外”的扩张进程,然而杂捐遵循自愿、受益原则,未获强制性法理支撑。当清末政治权威渐次消解引起民众抗捐行动时,杂捐运作需要更多行政资源来维系,由此形成征管机构“内卷化”的局面,最终削弱了清末国家治理所能达到的成效。
Following the Batang Incident,the Qing government was eager to reassert authority and order in Sichuan's border regions.However,disputes over funding between different provinces persisted,and Sichuan was authorized to levy oil and sugar taxes to aid in operational expenses.By streamlining the management of oil and sugar taxes,and centralizing their collection and administration to the Provincial Economic and Taxation Bureau,the Sichuan Provincial Department developed the financial capacity to aid in border development and foster technological advancements in the sugar industry.However,centralization of oil and sugar tax collection and management led to tensions between old and new tax collection procedures,which was met with resistance from oil and sugar producers.As a form of""property tax,"oil and sugar miscellaneous contributions allowed the state to maintain a flexible growth in finances,initiating a process of state expansion from internal to external.However,miscellaneous donations follow the principle of moral and emotional voluntariness and benefit,and are not supported by mandatory legal principles.As political authority waned in the late Qing Dynasty,it triggered public opposition to taxation,requiring more administrative resources to sustain these measures,leading to an internal involution in tax collection and management institutions,ultimately diminishing the effectiveness of state governance during this period.
出处
《中国经济史研究》
北大核心
2025年第4期57-74,共18页
Researches in Chinese Economic History
基金
厦门大学田野基金项目“晚清四川捐税研究”(批准号:2024FG024)阶段性成果之一。
关键词
川边
油捐
糖捐
杂捐
财政能力
Sichuan's Border Regions
Oil Donation
Sugar Donation
Economic Taxation Bureau
Financial Capacity
作者简介
李宝,厦门大学历史与文化遗产学院博士研究生,邮箱:LB9711121211@163.com。
