主管:教育部
主办:中国人民大学
ISSN 1002-8587  CN 11-2765/K
国家社科基金资助期刊

journal6 ›› 2013, Vol. 0 ›› Issue (1): 70-85.

• 学术专论 • 上一篇    下一篇

晚清浙江厘金制度与地方商品市场

  

  1. 苏州科技学院人文学院
  • 出版日期:2013-02-15 发布日期:2013-02-15
  • 作者简介:侯鹏(1976—),男,苏州科技学院人文学院历史系讲师; 苏州 215009
  • 基金资助:

    2012 年度苏州科技学院科研基金项目( 编号 xkr201203)

Local Transit Tax and Commodity Market of Zhejiang Province in Late Qing Dynasty

  • Online:2013-02-15 Published:2013-02-15

摘要: 浙江厘金制度以对市场空间的细化把握为特点,经历了由起验征收向包认征收的转变,至清末,呈现出两种方式交错并行的混杂局面。通过对浙江厘卡设置和征收项目的考察,我们可以比较清晰地刻画其所涵盖的流通路线和市场类型,也可以看到它是如何改变自身以应对市场环境的变化,并逐渐内化于其中的过程。

Abstract: In Zhejiang province,Local Transit Tax system,or the“likin”,was characterized by the refined grasp of market space. In late Qing dynasty,the collecting-inspection system of Local Transit Tax was gradually converted to the monopolized agent system and the whole levy form were extremely complicated and heterogeneous. The seat of toll-gates and the collecting items show clearly the commodity circulation route and types of market involved. This paper also indicates how the collecting system changed to adapt to the market fluctuations,and finally became a part of it.