内容摘要 作为一项政府税收，晚清的厘金制度起源于咸丰三年（1853）。它对晚清乃至民国初年的政府财政及社会经济发展，均发生过重要影响。然而，晚清厘金制度的区域性研究仍是厘金史研究领域中的薄弱环节。鉴于此，本文以厘金制度的发源地——江苏省为研究对象，详细地梳理晚清厘金制度在该省沿革的历史脉络，并深入探讨厘金制度的演变与各个社会群体之间相互影响、相互制约的关系。根据晚清江苏厘金制度的沿革特点，笔者将该省厘金制度的演变划分为五个历史阶段。与之相应，全文共有七章，除了第一章绪论之外，其余六章为论文的主体部分。 第二章从“趋势史”与“事件史”相结合的角度，探讨苏省厘金制度的起源。作为厘金制度的源头——民间厘金在咸丰以前的苏省已相当盛行。民间厘金的起源、运作实态以及由“民办”向“官办”的演化趋势是本章考察的首要问题。继而，本章又回到咸丰初年的江苏现场，探究官办厘金的创始人雷以諴如何在种种事件的逼迫下，最终选择征收厘金商税的筹饷之道。最后，本章探讨在扬州四镇，民间厘金日益官办化的“趋势史”与雷以諴所经历的“事件史”如何交汇，最终产生雷氏的官办厘金。 第三章主要考察雷以諴官抽厘金之后的咸丰四年至同治元年（1862）厘金制度在江苏的推广实态。厘金制度在苏省各地的推广细节固然构成本章的探讨内容。随着厘金制度的推广，苏省出现了抽厘与纳厘的两大社会群体。这两大社会群体内部又包含着许多小的利益集团。所以，本章重点考察这些利益小集团在厘金推广中的地位、作用以及他们之间的关系。由于厘金制度在苏省的初次推广，以及由此引发的利益冲突与协作，所以将这一推广时期称为苏省厘金制度的草创期。 第四章集中探讨同治元年至六年苏省厘金制度的演变实况。这一时期的苏省厘金制度通过一系列调整、重建与规范，在全省范围内形成了一张厘金征收网络。这张网络由省内不同的抽厘集团共同操纵。这一时期的厘金制度演变与权力运作在晚清苏省厘金制度的整体历史中具有承前启后的意义，故称之为短暂的过渡期。 第五章为同治七年至光绪二十年（1894）厘金制度的建成史。随着同治七年之后苏省承平时代的到来，源起于筹饷的厘金制度面临着一次重大的“裁留危机”。本章主要探讨苏省各个抽厘集团是如何通过调整厘金的收支政策，使厘金制度得以度过“裁留危机”，稳定地留存至光绪朝。其间的政策调整实际上是各抽厘集团通过调整与其他利益集团之间的关系，以换取各方对苏省厘金制度的认同与支持。但是，在调整中，各抽厘集团始终不愿放弃自身的狭隘利益。这就为甲午之后苏省厘金制度所迎来的变革时代埋下了伏笔。 第六章主要探讨光绪二十年之后苏省厘金制度的多歧命运。甲午之后，清廷和苏省商人不断向该省的抽厘集团发难，要求变革厘金制度。面对形形色色的整改方案，苏省各抽厘集团始终采取着一种折衷的方式敷衍变革，最终使该省的厘金制度苟延残喘至清末。该章的另一重点是考察清末苏省厘金制度的内部构成。 第七章为结论。从上述各章的分析来看，苏省厘金制度发端于咸丰年间一种不起眼的临时筹饷之道，最终演变至清末一种“千夫所指”的恶税制。本章通过那些操纵苏省厘金制度的抽厘集团之行为，探究苏省厘金制度产生上述演变困境的根源。 关键词：晚清 江苏省 厘金制度 Abstract As a kind of government revenue, likin system in late Qing originated in the third year of Xianfeng Period (1853). It exerted much influence on the government finance and socioeconomic development from late Qing to Republican period. But the regional study of likin system in late Qing still remains a weak position in the field of likin research. This dissertation, focusing on Jiangsu Province, the cradle of likin, examines in detail the historic framework of late Qing likin system of Jiangsu, and discusses the interactional and mutual-restrictive relations between likin system and different social groups. According to the evolution features of late Qing likin system in Jiangsu , the author divides the transformation of likin system into five historical phases. Besides the Chapter 1 of “Introduction”, Chapter 2-6 constitute the main body of the dissertation. From the perspective of the combination of “trend history” and “event history”, Chapter 2 discusses the origin of likin. Civilian likin, the headstream of likin system, was very popular in Jiangsu before Xianfeng Period. The chief questions of this chapter are the origin and operation of civilian likin and its evolution from “plebeian-run” likin to “official-run” likin. Afterwards, this chapter refers back to Jiangsu in early Xianfeng Period and explores how Lei Yixian, the initiator of official-run likin, chose likin (the commercial tax) to collect military expenditure under the pressure of various events. At last, this chapter probes into the concrete process of how the “trend history” of the transformation from “plebeian-run” to “official-run” and the “event history” of Lei Yixian experienced united at the four townships of Yangzhou where Lei began to implement likin system. Chapter 3 reviews the adoption of likin system in Jiangsu from 1854 to 1862. Though the details of adoption of likin throughout Jiangsu Province take the main content of this chapter, it focuses on the position and function of little interest groups and the interplay between them. Because there were tax-collecting group and tax-paying group which were made up of many little interest groups in adoption of likin in jiangsu. It was the first time that the likin system was put into effect in Jiangsu, which inevitably resulted in the collaboration and conflict among interest groups, and the times consequently turned out to be the start period of likin system in the province. Chapter 4 concentrates on the development of likin system from 1862 to 1867. Through a series of adjustment, reconstruction and regulation, the network of likin collection which was co-managed by different tax-collecting groups, was built throughout the Jiangsu. We name the time a short transition period because its performance has not yet been steadily and only served as a connecting point in the whole likin history. Chapter 5 introduces the establishment of likin system between 1868 and 1897. Along with the peaceful period after 1868, the likin system, for the purpose of collecting military expenditure, faced the crisis of “maintenance or abolishment”. This chapter mainly analyzes how the tax-collecting groups steadily kept the likin system till Guangxu Period by adjusting the income-expense policies of likin. The essence of policy adjustment is that the tax-collecting groups got the recognition and support of various sides in return by adjusting the benefit relationship with other groups. However, the tax-collecting groups always refused to give up their parochial benefits, which left the hidden troubles for the incoming revolutionary era of likin system in Jiangsu after 1894. Chapter 6 explores the devious destiny of Jiangsu likin after 1894. Since then, the Qing central government and Jiangsu merchants began to accuse of the tax-collecting groups in Jiangsu and request for the innovation of likin system. Facing the various projects of adjustment, the tax-collecting groups in Jiangsu took an eclectic attitude to deal with the request of reformation all the time, and finally lingered the likin system to the end of Qing Dynasty. The other purpose of Chapter 6 is to examine the inner structure of likin system of Jiangsu in late Qing. Chapter 7 concludes the whole dissertation. Based on the analysis of the chapters above, the likin system in Jiangsu originated from an occasional wartime policy to collect military expenditure, and evolved to a notorious tax system at last. This chapter explores the roots of the evolutionary dilemma of Jiangsu likin system by analyzing the behaviors of the tax-collecting groups which controlled the destiny of Jiangsu likin system. Keywords: late Qing, Jiangsu Province, likin system 目录 第一章、绪 论 1 第一节、晚清厘金小史 1 第二节、学术史回顾 2 一、20世纪上半叶 2 二、20世纪下半叶至今 3 第三节、本文的研究旨趣、思路与方法 7 第二章、江苏厘金制度的起源：从“民办”到“官办” 11 第一节、江苏厘金制度的源头：民间厘金 11 一、“公基金”：民间厘金的初始形态与性质 11 二、会馆公所的厘金制度 12 三、民间善堂的善举厘金 16 四、地方社会的公益厘金 16 第二节、咸丰初年的“筹饷”环境与雷以諴“劝捐募勇” 18 一、“筹饷”与“劝捐”的多元化格局 18 二、雷以諴“劝捐筹防”计划的酝酿与实施 20 三、“七、八月匮饷危机”与“江北捐输之争” 22 四、“江北捐输之争”以后各显神通的筹饷举措 23 第三节、雷氏官办厘金：“趋势史”与“事件史”的汇合 24 一、江都、甘泉两县的民间厘金 24 二、雷以諴官办厘金的“三步曲” 25 小结 26 第三章、江苏厘金制度的草创期 27 第一节、满清中枢对苏省推广厘金制度的态度及其措施 27 第二节、江北、淮北与江南地区厘金制度的推广与运作实况 31 一、江北与淮北地区厘金制度的推广与运作 32 二、厘金制度在江南地区的推广 38 三、江北粮台与江南粮台的“厘利之争” 40 第三节、厘金制度在上海地区的推广与地方社会 43 一、上海厘金的第一份“调查报告”与1856年以前的厘金制度 43 二、1856～1857年间上海厘务的两次整顿与扩展 46 三、官府、华商与洋商在“抽厘加捐”问题上的协作与冲突 52 四、咸、同之交的上海厘金制度 56 小结 60 第四章、战后江苏厘金制度的短暂过渡期 63 第一节、江苏厘金制度的战后新发展 63 一、江北、淮北地区 63 二、江南地区 66 三、上海 69 第二节、战后江苏厘权的重新整合 72 一、战后各州县的“妥办善后”与省政府统合厘权的发端 72 二、统合厘权、“接济剿捻”与“妥办善后”并举 74 三、清廷在宏观层面上推行的“推波助澜”政策 78 小结 79 第五章、异动与留存：同光时期苏省厘金制度的最终建成 81 第一节、太平天国战争后“厘金裁留之争”及对苏省的影响 81 第二节、从减厘、惩贪到初办统捐：厘金收入政策的善后化 83 一、同治朝“虎头蛇尾”的善后举措 83 二、光绪朝“力不从心”的善后举措 86 三、绸缎统捐：苏省政府寻求他项善后举措的有益尝试 91 第三节、苏省厘权与厘金支出政策的善后化 93 一、“善后压力”与苏省厘权的两重变化 93 二、苏省厘金善后支出的结构分析与总量估计 97 第四节、厘金的善后支出政策与省府——地方的关系 105 一、同治中叶苏省政府统一财权行动与厘金的“转移支付” 105 二、同治十年之后省政府有限度的“转移支付”与厘金的民用开支 107 三、地方社会的善后活动与政府的厘金补贴 111 小结 114 第六章、变革与折衷：清季江苏厘金制度的多歧命运 116 第一节、清季历次战争与苏省厘金制度的命运 116 一、厘金的开源 116 二、厘金的节流 118 第二节、形形色色的厘金整改方案与苏省各抽厘集团的回应 120 一、从倡办统税到清理财政：清廷对苏省厘金制度的再次整顿 121 二、敷衍与折衷：苏省的回应 122 三、“裁厘认捐”问题：官府与商人在清季的最后较量 126 第三节、王朝终结时刻的苏省厘金制度 129 一、厘金种类 129 二、课厘货类 132 三、抽厘方法 133 四、厘金征收网络 134 五、课厘的税率 140 第七章、结论：作为工具与权力的厘金制度 143 第一节、利益集团化：厘金制度下的等级秩序 143 第二节、利益指引下的厘权运作：推动集团行动的“无形之手” 144 第三节、回到主题上：厘金制度的演变困境 146 附录：关于晚清江苏漕捐收数的估考 148 参考文献 151 后记 157