清末土薬統税考

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タイトル別名
  • The Centralized Excise Collection System for Native Opium at the End of the Qing Dynasty
  • セイマツドヤクトウゼイコウ

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抄録

The central government of the Qing Dynasty established the Commission for Army Reorganization in 1903 and then created the centralized excise collection system for native opium (tuyao tongshui 土藥統稅) in 1905 to finance the Commission. This article analyzes the operation of this system in Shanxi Province, one of the chief opium-growing districts at that time. Under this system, tax revenue was distributed as follows: the provincial government’s incomes were fixed based on their opium tax revenue in 1904, and the central government received the excess income. However, the provincial governments did not gain a fixed income, because the tax revenue was distributed between the central and provincial governments in a predetermined ratio. The head office for the collection of the excise on native opium was located in Wuchang, with a branch in each province. These institutions, affiliated with the Ministry of Finance, collected tax, issued tax payment certificates, and maintained stations for tax collection. In Shanxi Province, revenues from a tax levied on land where poppies were cultivated were distributed between the central and provincial governments in the same way as the excise on native opium. This indicates that the Ministry of Finance sought deeper involvement in the collection of the tax for opium produced for local consumption. In addition, the branch office for the collection of the excise on native opium owed excise revenue to the provincial government. This suggests that the head of the branch office reduced the amount of tax revenue distributed to the provincial government, and increased the amount distributed to the central government. Under this system, the Ministry of Finance had the lead role in tax collection, which was why the central government was able to centralize opium tax revenue. However, this also means that the central government had no alternative means of centralizing opium tax revenue. In addition, the system’s success depended on whether provincial governments supported the traffic of opium to facilitate excise collection by the head office and its branches.

収録刊行物

  • 東洋学報

    東洋学報 105 (1), 29-59, 2023-06-20

    東洋文庫

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