清末民初酒税制度因革论

清末财政困窘，支出浩繁，政府在维持旧有税收的同时，力图开辟新的税源，并因应时势而不断变化，酒税从厘捐到烟酒税这样的变化就体现了这一发展历程。民国初创，面临的财政危机依然如故，酒税征收仍然沿习清末旧制，弊病百出。当政者对酒税制度重新设计，意欲将其纳入国家财政收支系统的正轨。对原有酒税加以改革，举办公卖制度开征公卖费，新征烟酒牌照税，构成了民国初年酒税制度的主要内容。然而由于各种各样的原因，这一努力并没有达到制度设计者的初衷。

Study on the Changes of the Alcohol Tax System at the End of the Qing Dynasty and the Early Years of the Republic

In the end of the Qing dynasty,the expenditures were enormous yet the financial income was lower than ever.The government tried to open up new resources of taxes while maintaining the old ones and continued changing in response to the trend of the times,the reform of the alcohol tax from the Likin system to the alcohol and tobacco-taxation reflected this development process.After the foundation of the Republic,the financial crisis was continued as before.The alcohol tax levy was almost the same as Qing dyna...