摘  要：厘金是晚清朝廷因应太平天国农民运动而征抽的临时性税捐，目的是解决中央财政捉襟见肘的现状。本文以晚清时期湖北地区的厘金为考察对象，运用档案、相关史料以及现有研究，对该项制度在地区推行的情况进行更为深入的研究。首先，本文介绍了在面临古今未有之变局时，湖北地区为了解决财政危机的种种自主性尝试，但由于收效甚微故不得不另寻他法，厘金因此产生，厘金的创制以及推行，有其内在的逻辑性和合理性。在具体的实施过程中，本文对所涉及到的厘金的税种、税率、征收人员、相关机构等进行简要的介绍与分析。同时，在厘金制度形成后，结合晚清近代化的趋势，综合考量中央与地方的关系，对湖北地区的影响进行了反思。认为，厘金制度固然存在许多弊病，但是在晚清湖北地区推进近代化过程中亦发挥了重要作用，它作为近代化的原始资本，有力地支持了湖北地区的早期近代化建设。

关键词：厘金制度；湖北地区；晚清近代化；中央与地方

A Brief Discussion on the Influence of the Lijin System in Late Qing Dynasty in Hubei Area

Abstract：Lijin was a temporary tax in the late Qing Dynasty due to the peasant movement of the Taiping Heavenly Kingdom. The purpose was to solve the difficult situation of central finance. In this paper, in the late Qing Dynasty, the Hubei District of Li Jin as the object of investigation, the use of archives, related historical materials and the existing research, to carry out a more in-depth study of the system in the region. First of all, this article introduces the independence attempt of Hubei area in order to solve the financial crisis when facing the unprecedented changes in ancient and modern times. However, because of the little efficiency, it has to find the other way. In the specific implementation process, this article briefly introduces and analyzes the tax categories, tax rates, expropriation personnel and related institutions involved in Lijin. At the same time, after the formation of Lijin system, combined with the trend of modernization in the late Qing Dynasty, the relationship between the central and local governments was comprehensively considered, and the influence of Hubei area was reconsidered. It is believed that, although there are many drawbacks in the Lijin system, it also played an important role in the modernization process of Hubei in the late Qing Dynasty. As the primitive capital of modern modernization, it strongly supported the early modernization construction in Hubei.

Key Words: Likin system; Hubei region; modernization in the late Qing Dynasty; the central and local governments

目录

摘  要 1

Abstract 2

引言 4

一、厘金在湖北的创制 5

（一）解决财政困难的种种尝试成效甚微 5

（二）咸丰年间厘金在湖北的牛刀初试 7

（三）临时性的厘金征收成为长期性的原因 7

二、厘金制度在湖北的推行 9

（一）厘金税种 9

（二）征收对象 9

（三）厘金税率 10

（四）征收方法 11

三、厘金制度对湖北地区的作用 12

（一）积极作用 12

（二）消极影响 略论厘金制度对晚清湖北地区的影响:http://www.chuibin.com/wenxue/lunwen_205904.html