陈光辉. 论清末甘肃统捐的开办[J]. 内江师范学院学报, 2014, (1): 83-87.
    引用本文: 陈光辉. 论清末甘肃统捐的开办[J]. 内江师范学院学报, 2014, (1): 83-87.
    CHEN Guanghui. On Unified Tax in Gansu Province in Late Qing Dynasty[J]. Journal of Neijiang Normal University, 2014, (1): 83-87.
    Citation: CHEN Guanghui. On Unified Tax in Gansu Province in Late Qing Dynasty[J]. Journal of Neijiang Normal University, 2014, (1): 83-87.

    论清末甘肃统捐的开办

    On Unified Tax in Gansu Province in Late Qing Dynasty

    • 摘要: 《辛丑条约》签订后, 清政府进行财政改革,实施“裁厘统捐”,在各省试办统捐。通过对清末甘肃统捐开办、组织机构、局卡设置、收支及运行状况的考察和梳理,认为甘肃统捐的开办基本实现了整顿厘金、增加财政收入的目的。

       

      Abstract: After the signing of Xinchou Treaty, Qing Government made the financial reform, conducted the reduction of unified tax and tried the unified tax in all provinces. Through the examination and sorting of collection of unified tax, organizations, setting of agencies and expenditure and income, the author of this paper thinks that the collection of unified tax achieved its goal of rectification of tax and increase of financial income.

       

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