清末铁路厘金存废之争与多方博弈

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中图分类号：F129 文献标识码：A 文章编号：1001-2435（2025）06-0090-11

TheDebateovertheAbolitionorRetentionofRailwayLikinandPower StrugglesamongMultipleStakeholders in the Late QingDynasty

YUEPengxing，LUJinzhe（1.SchoolofHstoryandCulture，HenanUniversityKaifengHenan475o，hin;2. SchoolofBusiness，BelarusianStateUniversity，Minsk22Oo3o，Belarus）

Keywords：late QingDynasty;railway;likin;taxation system

Abstract：Railwaylikin，aproductofthetransitionperiodofChina'sfscalandtaxationsysteminmoderntimes，saw its controversyoverretentionorabolition essentiallystem from thestructural conflictbetweenthe traditionallikin sys一 temand modern railway transportationunder thedeclineofcentralization inthelateQing Dynasty，theexpansionof localforces，andtheinfltrationofforeigncapital.Local governorsinsistedon"retaininglikin"tosafeguardlocalfiscal autonomy;evenif theyagreed tostandardizerailwaylikin，theyfirmlyopposedthecentral governmentreclaiming the taxation power.TheMinistryof Postsand Communications activelypromoted "abolishing likin"torealize institu一 tionalreformandrailwayrights integration，arguing thatrailwaylikinledtolowrailwaytransportationeficiency，indered the development of industry and commerce，and affected the railway'sown operating income.It atempted to standardize therailwaytaxsystemandevenproposedaplanof"annualsubscriptionandalocation"，butthereformalways remainedon paper.Foreign powers mainly intervened in "tax rights" through "railwayrights"，demanding the standardizationorevenabolitionofrailwaylikin，inanatemptto bring taxrightsundertheircontrol.Therailway likin not onlyreflected the local governors'strugle forfiscal powerand the institutional reform attmpts of the central department，but also revealed the complex situation where foreign powers intervened in tax rights through railway rights，highlighting the multiple dilemmas ofChina's institutional transformation in modern times.

厘金制度是晚清时期税制变动的重要内容之一。（剩余14520字）