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从“量入为出”到“量出为入”:清代财政思想的转变

2017-08-07 04:31:32   中国青年网

正因为有此财政指导思想的转变,咸丰同治时期的加征田赋、盐课等旧赋,开征厘金、洋税等新税种,铸造大钱、发行宝钞,举借外债,推行捐输,才能得到清廷理直气壮地大规模推行。厘金和洋关税开始大量征收,并在事实上超越田赋,成为这一时期最主要的财政收入来源。清廷的财政收支规模,也由咸丰初年4000万两增加到同治末年的7000余万两。可以说,由“量入为出”转为“量出为入”,成为这一时期财政指导思想最重要的转变。

清末,财政结构的变动幅度进一步加大。除了厘金和海关税收数量的持续增加之外,近代企业税也成为晚清开征的另一个新型税种,主要指铁路、轮船、邮政、电报等企业创造的收入,时称为“官业收入”。晚清时期,为最大限度地获取和扩大税源,各种苛捐杂税名目迅速增加。“烟酒加税,盐斤加价,整顿契税牙帖”“凡肩背负,日用寻常饮用之物,莫不有捐”。在此基础上,晚清的财政收入规模变得更为庞大。据刘锦藻《清朝文献通考》等史料的记载,光绪前期的年财政收入为8000余万两,光绪二十九年(1903年)为1.05亿两,光绪三十四年为2.34亿两,宣统元年为2.63亿两,宣统三年的收入为2.97亿两,上升趋势明显。

当然,清末的财政支出也加速膨胀,军费、赔款、外债、官办企业,以及皇室经费等都节节攀升,此时的财政支出已经由道光时期的4000万两,膨胀至同治末年的8000万两,1899年的1.01亿两,1908年的2.37亿两,1911年的3.38亿两。同样是由于财政的窘迫,“量入为出”难以为继,清廷只得放弃旧有的财政高度集中管理体制,改变京饷、协饷和奏销制度,将部分筹饷权下放各省督抚,地方财政体系得到发展。笔者将其概括为从“国家财政”向“财政国家”的财政体制转型。

在这种情况下,很多有识之士开始呼吁改变旧有的财政指导思想,采取“量出为入”的办法。例如王韬在考察英国财政制度时说,英国“所征田赋之外,商税为重。其所抽虽若繁琐,而每岁量出以为入,一切善堂经费以及桥梁道路,悉皆拨自官库,借以养民而便民,故取诸民而民不怨,奉诸君而君无私焉”。受此影响,1898年,户部在奏折中提出:“近时泰西各国每年由该国度支大臣预将来年岁用款开示议政院,以为赋税准则。”1910年,浙江巡抚增韫更是明确主张“量出为入”:“夫国家财政与个人经济不同,值此宪政进行,若不统筹全局,本财政原则量出以制入,必至财源涸竭,百举俱废,匪惟贻笑各国,且无以并立于二十世纪,可断言也。”

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