本文關(guān)鍵詞： 甘肅省 罌粟地稅 國(guó)產(chǎn)鴉片稅厘 稅厘用途　出處：《河北師范大學(xué)》2010年碩士論文　論文類型：學(xué)位論文

【摘要】： 對(duì)晚清土產(chǎn)鴉片稅厘的關(guān)注是史學(xué)研究的新焦點(diǎn)。近年來(lái),鴉片稅厘名目、稅率變化、稅厘用途及抵補(bǔ)措施等問(wèn)題均已成為史學(xué)研究的新課題。以上問(wèn)題也是中國(guó)近代毒品史研究的組成部分,并涉及近代財(cái)政史、政治史、社會(huì)史等諸多內(nèi)容,是重要的學(xué)術(shù)交叉點(diǎn)。 甘肅省作為北方主要的鴉片產(chǎn)區(qū)之一,其鴉片問(wèn)題很早便受到學(xué)人關(guān)注,對(duì)因鴉片泛濫所致的糧食饑荒、民眾身心危害、道德淪陷等問(wèn)題的研究已取得了豐碩成果,而對(duì)該省土產(chǎn)鴉片稅厘問(wèn)題尚未進(jìn)行系統(tǒng)、周詳?shù)恼撌觥?本文選取甘肅省罌粟地稅作為研究對(duì)象,梳理了該省罌粟地稅的開(kāi)征原因、時(shí)間、稅率變化、稅厘主要用途及抵補(bǔ)措施等內(nèi)容。文章第一部分闡述了甘肅省罌粟種植的特點(diǎn)。第二部分梳理了該省罌粟地稅的開(kāi)征原因、開(kāi)征及停征時(shí)間、稅率變化過(guò)程等問(wèn)題,計(jì)算并比較了煙農(nóng)種糧與種煙的不同收益,指出地方各級(jí)利用銀錢比價(jià)折算手段向煙農(nóng)多征賦稅的事實(shí),并分析了近代甘肅糧價(jià)昂貴的主要原因。第三部分通過(guò)論證甘肅省土產(chǎn)鴉片稅厘的主要作用及具體用途,說(shuō)明其在海防、賠款、練兵、禁煙等方面所發(fā)揮的積極作用。第四部分分析了鴉片稅厘的抵補(bǔ)措施及結(jié)果,認(rèn)為該省在抵補(bǔ)措施不奏效后財(cái)政陷入更大困境。 本文采用計(jì)量分析的方法,使用了大量數(shù)據(jù)、表格,以便更直觀的說(shuō)明問(wèn)題。通過(guò)甘肅省罌粟地稅這一個(gè)案,以管窺豹,可知清廷采取所謂“寓禁于征”、“以土抵洋”的鴉片政策,期望通過(guò)國(guó)產(chǎn)鴉片的大量生產(chǎn)來(lái)堵塞白銀外流的巨大漏厄,并通過(guò)征收鴉片稅厘增加財(cái)稅收入,這一策略實(shí)為飲鴆止渴之舉,因?yàn)橛纱怂斐傻慕?jīng)濟(jì)、社會(huì)的負(fù)面影響永遠(yuǎn)無(wú)法量化、不可估計(jì)。但從歷史發(fā)展來(lái)看,有些結(jié)果雖始料未及,卻剛好符合了清廷開(kāi)放國(guó)內(nèi)煙禁的初衷：第一,國(guó)產(chǎn)鴉片的數(shù)量及價(jià)格優(yōu)勢(shì),令鴉片吸食者以較低成本滿足了自身及家庭成員的吸食需求；第二,與其它農(nóng)作物相比,煙農(nóng)種植罌粟獲取了較大的經(jīng)濟(jì)收益；第三,巨額的國(guó)產(chǎn)鴉片稅厘收入部分地用于海防、賠款、練兵、禁煙等方面并發(fā)揮了積極作用；第四,國(guó)內(nèi)鴉片的迅速發(fā)展最大限度地抵制了外國(guó)鴉片的進(jìn)口,并逐步占據(jù)了國(guó)內(nèi)市場(chǎng)的絕對(duì)優(yōu)勢(shì),令清廷最終掌握了禁煙主動(dòng)權(quán)。
[Abstract]:Paying attention to the tax on opium produced in the late Qing Dynasty is a new focus of historical research. In recent years, the name of opium tax has changed, and the tax rate has changed. The use of taxes and compensatory measures have all become a new topic in the study of history. These questions are also part of the study of the history of modern Chinese drugs, and involve many contents such as the history of modern finance, the history of politics, the history of society, and so on. Is an important academic intersection. As one of the main opium producing areas in the north of Gansu Province, the opium problem in Gansu Province has been concerned by scholars for a long time. The research on the problems of food famine, physical and mental harm to the public, and the fall of morality caused by the spread of opium has achieved fruitful results. However, the issue of local opium tax in this province has not been systematically and thoroughly discussed. This paper selects the opium poppy local tax of Gansu Province as the research object, combing the reason, time and tax rate change of the opium poppy land tax in Gansu Province. The first part of the article expounds the characteristics of opium poppy cultivation in Gansu Province. The second part combs the reasons for the introduction of the opium poppy local tax in Gansu Province, the time of levying and stopping collection, the process of tax rate change, and so on. This paper calculates and compares the different income of tobacco growers and tobacco growers, and points out the fact that the local governments at all levels use the means of converting money and money to overlevy taxes on tobacco farmers. It also analyzes the main reasons for the high grain prices in modern Gansu. The third part demonstrates the main role and specific use of the opium tax on local produce in Gansu Province, and explains its role in coastal defense, compensation, and military training. Part 4th analyzes the compensation measures and results of opium tax, and concludes that the province is in a greater financial dilemma after the compensation measures have not been effective. This paper uses the method of econometric analysis, using a large number of data, tables, in order to more intuitively illustrate the problem. Through the Gansu Province opium poppy tax case, to manage the prying leopard, It can be seen that the Qing Dynasty adopted the opium policy of "prohibiting the imposition of taxes" and "reaching the foreign countries with the land" in the hope that the massive production of domestic opium would plug the huge leakage of silver and silver, and increase fiscal and tax revenue through the collection of opium taxes. This strategy is really an act of drinking poison to quench thirst, because the negative economic and social impact caused by it can never be quantified and can not be estimated. But from the historical development point of view, some of the results were unexpected. However, it is just in line with the original intention of the Qing government to open up the domestic smoking ban. First, the quantity and price advantages of domestic opium enable opium users to meet their own and family consumption needs at a lower cost. Second, compared with other crops, Opium poppy cultivation by tobacco farmers has made a great economic gain; third, the huge domestic opium tax revenue has been used partly in coastal defense, compensation, military training, smoking ban and other aspects; in 4th, The rapid development of domestic opium resisted the import of foreign opium to the maximum extent, and gradually occupied the absolute advantage of the domestic market.
【學(xué)位授予單位】：河北師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：K252

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 張杰;山西交城大煙種植與農(nóng)村經(jīng)濟(jì)概況研究（1947-1949）[D];河北師范大學(xué);2011年

2 郭宇佳;二十世紀(jì)二十年代至三十年代初呼倫縣地方稅收問(wèn)題[D];內(nèi)蒙古師范大學(xué);2012年

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本文編號(hào)：1543381