论晚清"裁厘统捐"与"裁厘认捐"的尝试及夭折

厘金在晚清财政中占有重要地位,但因多次征收而导致的税率过高使多方极为不满,也造成了中央与地方的财政矛盾。《辛丑条约》签订后,为了预备“裁厘加税”,清政府决定对厘金进行改革,实施“裁厘统捐”。随着立宪运动的展开,商民势力较大的江浙等省发起“裁厘认捐”,以抵制清廷的“裁厘统捐”。由于厘金问题事涉中央、地方、商民等多方利益与矛盾,加之清廷措置失当,短时期内难以顺利调适,博弈的结果是官方的“裁厘统捐”和商民的“裁厘认捐”均以失败告终。     

“关税特别会议”中有关附加税及税率问题之讨论

1925年10月26日召开的关税特别会议,就结果而言,一如之前历次商约、税则修改的谈判,成以失败告终;但就过程而论,却可视为近代中国在争取关税自主努力上的一个重要里程碑。在与会代表的努力和收回主权意识的觉醒下,为日后实行关税自主及开征二五附加税,奠定下了良好的基础。     

从“裁厘认捐”到“裁厘加税”——清末民初江苏商民的两次重要斗争

清末民初,江苏商民先后发起过颇有声势的“裁厘认捐”与“裁厘加税”斗争,在中国资本主义发展史上留下了值得重视的篇章。本文试对此作些论述。     

北洋外交与华府会议条约规定的突破——关税会议的事实梳理与问题分析

关税会议是北洋政府争取中国关税自主的一次艰难外交努力。北洋外交家利用社会主流舆论的支持,成功地将关税自主列为会议议题,并通过论证裁厘的可行性,说服与会代表通过了未被华盛顿会议列为讨论范围的关税自主议案;在附加税加征问题上,会议突破华府条约二五征税的税率规定,在实现关税自主之前的过渡时期为中国争取到了实际的经济利益,一定程度上实现了设定的外交目标。     

中国的财政

中国的赋税主要是关税、盐税、田赋三种,其他方面现在最成问题的是厘金.厘金弊端很多,中外人士呼吁废止,与关税自主的同时废除厘金,但实行起来没有指望,我认为这必然会成为一个大问题.下面把厘金的沿革及其内容作一概略叙述.     

浅析近代中国的民族主义外交

1840年之后的中国,随着列强侵略的加深,近代中国的民族主义逐渐形成。这种民族主义在外交上的体现就是中国民族主义外交。辛亥革命、五四运动时期所表达的外交诉求,五卅运动、抗日战争时期,中国人为了关税自主、取消治外法权和废除外国租界,不断地与帝国主义列强作斗争,都是近代中国民族主义外交的范畴。笔者从近代中国民族主义的外交源流、主要表现、历史影响三个方面浅析近代中国民族主义外交。     

1931年国民政府监察院调查各省裁厘情形史料

厘金制度始于晚清,沿袭至民国.南京国民政府成立后,曾于1927、1928和1931年分别进行三次裁厘.前两次均以失败而收场,后一次终获成功.1931年,国民政府为了确保裁厘取得预期效果,责令监察院调查各地在裁厘后是否有阳奉阴违或巧立名目、擅自征收各项类似厘金之税捐等情弊.本组史料以浙江、安徽两省为例,结合总体调查概况,详细辑录了1931年4月至12月监察院派员实地调查情形.     

清代烟草税收研究

烟税在当今中国的财政收入中有重要的地位,而烟税并非朝夕形成的.烟草自明万历年间传入之后,中国历届政府随即开始了烟禁政策.烟禁失败以后,则开始对烟草实行征税政策,清朝初年形成了较为系统的烟草税收.清朝前期的烟草税收,主要分为烟草商品税与烟草关税,烟草一般作为"百货"与其他商品统一征税.晚清时期,清政府开始征收烟草厘金,烟厘被从厘金之中提出,与酒厘形成烟酒税,成为政府财政收入的重要来源,逐渐演变成当今的烟税.     

近代新疆厘金制度始末

厘金作为晚清一种新的商税产生于十九世纪五十年代,最初作为一种临时的筹款方法,但从当时的社会经济和财政状况来看,它的产生又带有必然性。随着厘金制度的发展它逐步成为支撑清代末世的重要财政支柱。同时也给近代经济带来也极大危害。厘金制度也是新疆近代的税制之一,其在新疆的实施情况很特殊,对近代新疆的发展产生了独特而深远的影响.     

清末苏南厘金征收的基层实态与区域市场结构

厘金制度是近代重要的商税制度,影响着商品经济和市场发展。晚清苏南地区的厘金征收实态可以复原,进而可以梳理征收名目及各类征收模式。征税模式并不完全以商品划分,而是有多种选择,既便于商人据自身情况选择缴纳,又保证官方尽可能多收款项,以此平衡两者关系。以厘卡为对象进行ArcGIS泰森多边形分割,分析苏南地区的市场空间结构,结果显示,清末苏南厘卡半径范围为5.56—6.67千米,府局半径范围为16.45—21.93千米。基于府级厘局与厘卡所生成的泰森多边形差异,与施坚雅模式条件下的区域市场分析不尽相同,这种差异源于区域市场内空间载体属性的差别,部分反映“厘金局的地方市场问题”的空间特征。     

Advances in Morphometrics in Archaeobotany

ABSTRACT

Morphometric analysis offers an alternative or augmentation to traditional archaeobotanical methods to address differences within and between plant species and their remains, refining and enhancing taxonomic resolution. Morphometrics, the measurement of size and shape, and the multivariate statistical analysis of generated quantitative variables, have long played a major role in biological research, including plant taxonomy and systematics, although its application in archaeobotany is relatively recent. Over the last few decades, there has been an increasing interest in the use of morphometrics for analysing a varied range of archaeological plant materials (mainly seeds, pollen, phytoliths, and starch grains). In particular, morphometrics have contributed to the study of the domestication and spread of many cereals world-wide, as well as that of other taxa including legumes, underground storage organs (USO), and fruits (such as olives, grapes, and dates). This paper reviews current methodologies, recent applications, and advances in the use of morphometrics in archaeobotanical research, discusses its role in exploring major research questions, and suggests possible future directions for its use.     

America in Speech and in Deed

The author's primary aim in what follows is to fully articulate Chantal Delsol's critique of late modern universalism as an attempt to depoliticize the individual for the sake of replacing politics with morality. The result of this depoliticization is a quasi-pantheistic cosmopolitanism that not only effectively denies the significance of individuality, despite rhetorically lionizing it, but also undercuts the freedom of individual conscience that makes moral choice possible. Genuine political prudence and moral judgment are subsequently replaced by the rigid exactitude of a technocratic analysis that reintroduces the "clandestine ideology" it was, despite protestations to the contrary, intended to eliminate. The unhappy paradox produced by the attempt to replace the necessary limitations of political judgment with the universality of a priori moral decree is that a new set of culturally and historically idiosyncratic political attachments are surreptitiously introduced beyond the pale of reasonable debate and disagreement. Delsol's measured response is not a precipitous rejection of universalism as such but a rehabilitation of it that recaptures the Christian moral realism at its core.     

Geography in Higher Education in Australia

Within the last 30 years, geographical information systems (GIS) have been used increasingly in the training of geographers. On the basis of the philosophy of technology and instrumental genesis, we sketch how the use of instruments interacts with learning processes and outline how this can be studied. We empirically analyse students' learning processes and the influences of teaching practice in an introductory course in GIS. We show that students have different strategies for creating their personal instrument for spatial thinking and how teaching interacts with the students' learning processes. Finally, we discuss how GIS may gradually alter future professional development of geographers.     

以上海为例看晚清时期社会生活方式及观念的变迁

晚清时期,上海的商业化、城市化生活环境变化,引起了人们生活方式的变动,出现了如洋货流行、从商之风、尊卑失序、女子走上社会、追求享乐等新社会风尚,导致传统伦理衰坏,同时也孕育产生了近代市场意识、近代工商观念、社会平等观念、功利主义及肯定人欲、自由的近代伦理观念。反映出生活方式的变动是引起近代生活伦理观念变迁的中介和启动力量。     

20世纪90年代上海产业布局的发展变化

20世纪90年代,着眼于城市功能的重新定位,按照"三、二、一"产业发展新思路,上海的产业布局进行了重大的战略调整,逐步形成了中心城以三产为主、郊区以二产为主的大都市产业布局架构。在各类工业区建设的基础上,上海又突出发展形成了"东南西北"四大产业基地。由此,上海产业布局呈现出一个明显特征,就是第二产业立足于城市功能重塑、提高工业产业的竞争力,通过加强对重大产业项目的"政策聚焦",确立了空间发展的内环整合战略和"东西南北"发展战略,依托都市工业园区和城郊工业区,大大提高了产业聚集度。     

Changes in human bones boiled in seawater

The differences between boiled or unboiled bones are not often studied. However, they are crucial to understand postmortem rituals and to establish defleshing procedures and mortuary practices. In this work, human bones boiled in sea or fresh water are characterized. The bone composition, as well as the compounds present in the resulting materials, shows that salt alters the boiling process mechanism. Hence, from structural and morphological criteria, it is possible to distinguish if a bone has been boiled in salt or fresh water. In both sets of samples, the smoothness of the bone surface depends on boiling time, but only in bones boiled in seawater, filaments are observed apparently pouring out of the pores.Those differences which are mainly morphological (smoothness of the surface) are explained in terms of a collagen diffusional mechanism favored by sodium and chloride ions. For a boiling time of 6 h, the surface is covered by a thick layer or crusts of degraded collagen. Experiments with seawater may be used as model experiments to simulate taphonomical alterations in bones exposed to salt water.     

杏开二月

已经是二月仲春了,大地柔软,天气慢慢热起来了。一场习习的春雨,浇得人心头酥酥的。我第一次注意到,家门前的杏树开了。枝干上,星星点点,挑着几朵白,轻盈得很,把薄薄的心打开,驻足美的枝头,观赏人间烟火。背后是灰灰的庭院,低矮的     

Women in parliaments in the Pacific region

The island states of the Pacific region are at the bottom of the international league table for the representation of women in parliament. Despite considerable efforts by international agencies and donor governments and by women of the region, progress on increasing representation is extraordinarily slow. Three major explanations for these low levels of representation can be identified. The most common explanation relates to cultural beliefs, while a second account locates the problem in women's socio-economic status. The third explanation argues that there are obstacles for women in the electoral and parliamentary institutions that warrant the introduction of legislated minimum representation of women. Each of these explanations contributes value to our understanding but each also has significant deficiencies, which are identified in the article.

就议会的妇女代表性而论,太平洋地区的岛屿国家可谓国际圆桌会议的垫底。尽管有国际机构和捐助国以及该地区女性的坚持不懈,提高妇女代表性的进展格外缓慢。对于这种低水平的代表性可以有三种解释。最常见的解释与文化观念有关,第二种强调妇女的社会经济地位。第三种解释认为,选举以及议会体制中存在一些障碍,使得妇女的代表性在立法上被最小化。三种解释都有助于我们对问题的理解,但它们又都存在着本文所指出的重要缺陷。