清末印花税的筹议与实施

印花税系晚清时期由西方国家传入中国的一大税种,在财政困绌、赔款筹措和洋务新政等因素的促动下,朝野人士多有论介,间或付诸实施,也因民间反对甚力,不免虎头蛇尾,成效未具.1906年鸦片禁政推行后,鸦片税厘开始缩减,为了抵补洋土药税收,度支部匆忙之间筹划研究,短时间内制定了印花税实施的有关章程,希图依靠该税筹措经费,达到抵补鸦片税的目的.无奈清末中央与地方财政关系复杂,民间反对甚烈,印花税不得不日渐式微,成效不大.

On planning and imposing the stamp tax in the Late Qing Dynasty

The stamp tax was among the taxes spread from the western countries in the late Qing Dynasty.Promoted by the factors such as financial straits,raising the amends and the adjustment of the policy for foreign affairs,the court and the commonalty made positive kinds of comments on the stamp tax and thus put it into practice once in a while.However,the government achieved little on account of the bitter opposition from the nongovernmental.Since1906,the trade of opium was forbidden,and the amount of taxes on opium began to decrease.In order to making up the taxes upon imported drugs,the Ministry of Finance at that time,in a short time,worked out the rules for imposing stamp taxes on opium just by planning and doing researches in a rush,hoping to raising funds and making up the taxes on opium.Unfortunately,with little effect the stamp tax declined generally due to the tense financial relationship between the central and local authorities and the intense opposition.