【摘要】：厘金制度是我國稅收制度上的一個(gè)怪胎。厘金制度一開始是由地方發(fā)起的,最后遍及全國,它是自下而上的制度變遷。它雖然使晚清政府勉強(qiáng)渡過財(cái)政難關(guān),但是毋庸置疑的是厘金制度對(duì)清朝的政治、經(jīng)濟(jì)造成了極大的影響。其中一大影響就是加速了財(cái)權(quán)向地方政府的下移,使中央與地方財(cái)政產(chǎn)生了分權(quán)的情況。本文的引言主要是介紹本文的選題背景及選題意義、研究方法、研究框架,這些都是本文開始的基礎(chǔ)性工作。本文包括引言和正文。正文主要分為六部分:第一部分文獻(xiàn)綜述,總結(jié)國內(nèi)外關(guān)于清朝厘金制度對(duì)中央與地方財(cái)政財(cái)政分權(quán)的影響這一主題的研究情況。第二部分介紹厘金制度的推廣。介紹厘金制度的產(chǎn)生的原因,從晚清特殊的歷史大環(huán)境下產(chǎn)生了厘金制度,與以往的制度不同,它是有地方發(fā)起,最后在全國范圍內(nèi)實(shí)施的制度。概括厘金制度的性質(zhì)、種類、稅率以及厘金收支情況。第三部分介紹厘金制度對(duì)晚晴財(cái)政的影響。清朝的財(cái)政大權(quán)一直掌握在中央手中,地方的支出由中央撥給。厘金制度的產(chǎn)生,使地方的財(cái)權(quán)得到擴(kuò)大,進(jìn)而對(duì)晚清中央集權(quán)的財(cái)政體系造成了極大地沖擊。造成財(cái)權(quán)逐漸下移,對(duì)應(yīng)財(cái)權(quán)的下移使地方要同時(shí)增加了事權(quán)。因此,改變了清朝一直以來中央與地方的財(cái)政關(guān)系。第四部分介紹中央面對(duì)財(cái)權(quán)下移采取的一些措施。第五部分是對(duì)清中央政府采取措施的效果評(píng)估。中央不斷調(diào)整厘金制度,其實(shí)是中央與地方財(cái)政關(guān)系的博弈。第六部分啟示。通過厘金制度給我們的啟示。首先是注意協(xié)調(diào)中央與地方的財(cái)政分權(quán),其次是建立健全相應(yīng)的法律法規(guī),用法律的手段將中央與地方的財(cái)政分權(quán)確立下來。
[Abstract]:Lijin system is a freak in the tax system of our country. The Lijin system was initiated by the local government at first, and finally spread all over the country. It was a bottom-up institutional change. Although it forced the late Qing government to tide over the financial difficulties, there is no doubt that the Lijin system had a great impact on the politics and economy of the Qing Dynasty. One of the great influences is to speed up the transfer of financial power to local governments and to decentralize central and local finance. The introduction of this paper is mainly to introduce the background and significance of the topic, research methods, research framework, these are the basic work of this paper. This paper includes introduction and text. The main body is divided into six parts: the first part is a literature review to summarize the domestic and foreign research on the influence of the Lijin system on the central and local fiscal decentralization in the Qing Dynasty. The second part introduces the promotion of Lijin system. This paper introduces the causes of the Lijin system, and produces the Lijin system from the special historical environment of the late Qing Dynasty. Different from the previous system, it was initiated locally and finally implemented in the whole country. Summarize the nature, type, tax rate and income and expenditure of Lijin system. The third part introduces the effect of Lijin system on finance. The fiscal power of the Qing Dynasty was always in the hands of the central government, and local expenditure was allocated by the central government. With the emergence of Lijin system, the local financial power was enlarged and the centralized financial system in the late Qing Dynasty was greatly impacted. As a result, the financial power gradually moves down, corresponding to the financial power to increase the local authority at the same time. As a result, the Qing Dynasty has changed the central and local financial relations. The fourth part introduces some measures taken by the central government. The fifth part is the evaluation of the effect of the measures taken by the central government of Qing Dynasty. The central government constantly adjusts the Lijin system, in fact, it is the game of the relationship between the central government and the local finance. The sixth part enlightens. Through the Lijin system to us the inspiration. The first is to coordinate the fiscal decentralization between the central and local governments, the second is to establish and perfect the corresponding laws and regulations, and to establish the fiscal decentralization between the central and local governments by means of law.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.9

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