Lijin Bureau

Lijin Bureau

Lijin Bureau, also known as "Lijin tax", or "Lijin tax", is a kind of tax levied by the Qing government on the goods passing through the inland waterway. It is equivalent to the current tax bureau. In the last years of Xianfeng and the first years of Tongzhi, the number of Lijin bureaus and cards set up in each province was the largest, with an estimated total of about 3000. At the time of Guangxuan, the total number of Lijin bureaus and cards in the whole country was at least 2236.

Noun explanation

definition

Lijin Bureau, also known as "Lijin tax", or "Lijin tax", is a kind of tax levied by the Qing government on goods passing through the inland waterway.

It is equivalent to the current tax bureau.

introduce

In the middle of the 19th century, the Qing Dynasty was faced with domestic and foreign troubles, and the National Treasury was in deficit. In order to raise and suppress the military pay of the Taiping Heavenly Kingdom movement, the Qing Dynasty set up a "tobacco ban", especially allowing the collection of opium, local products, department stores and flower taxes. This kind of tax is commonly known as corridor tax and land tax. Because the tax rate is based on the value of goods, 1% is one percent. There are two kinds of levy methods of Lijin, one is Huoli (also known as Xingli) and the other is Banli (also known as Zuoli). The living rate belongs to the nature of pass tax, which is drawn from business, while the board rate belongs to the nature of transaction tax, which is drawn from business.

development history

Origin and development

At the beginning of setting up Likin, many provinces were managed by military grain stations, quartermaster bureaus, and fund raising bureaus. Later, they generally set up special bureaus for premier Likin. There are different names of the provincial general administration, such as Zhili Bureau (Songhu), lichui Bureau (Jinling, Tianjin), Yali Bureau (Suzhou, Zhejiang, Anhui, Jiangxi, Yunnan, Hubei), Lijin salt and tea Bureau (Hunan), Lijin Bureau (Guangxi, Shandong, Gansu, Sichuan, Guizhou), Shili Bureau (Fujian), Lishui Bureau (Shaanxi, Henan), and raising rates Bureau (Shanxi). Under the General Administration, each bureau card is set up. All major trade routes shall be set up with regular bureaus or cards, and the manager shall draw the percentage. The collection authority under it has sub bureaus and sub cards. Guangdong's main tax collection organs are called factories instead of bureaus. There are branch cards under the factories, which are equivalent to branch cards of other provinces. The inspection and anti smuggling organs are divided into patrol, card patrol, ship patrol and gunboat patrol, which makes the distribution of factory and bureau cards everywhere. For example, since the fifth year of Xianfeng (1855) in Hubei Province, there have been more than 480 Li Jin Bureau cards; it is only 300 Li from Yangzhou to Huai'an, with eight Li cards in the middle; it is only 50 Li from Suzhou to Kunshan, with four Li cards collected. Previously, merchants engaged in inter provincial Trade and trafficking in goods. From Hankou to Shanghai, only Wuchang, Jiujiang, Wuhu, Jiangning, Zhenjiang and Shanghai were taxed. Since the rise of Lijin system, from Hankou to Shanghai, Shenbao commented: "the number of Lika is more than twice as many as the number of tax gates, and its officers and inspectors are more than twice as formidable as the officials and servants of tax gates." At that time, the military officers set up private Lycra lessons, and many of them didn't play.

In the last years of Xianfeng and the first years of Tongzhi, the number of Lijin bureaus and cards set up in each province was the largest, with an estimated total of about 3000. At the time of Guangxuan, the total number of Lijin bureaus and cards in the whole country was at least 2236. There are too many cards and too many people. It is said that if you get one percentage difference, you can get ten thousand gold or three or five thousand gold every year. In the officialdom of the late Qing Dynasty, there was a saying that "the lack of prefectures and counties in one year is not as good as the difference in one year.". Li Ju's salary is not much, and it is mainly due to erosion and cutting.

The tax rate of Li Jin, the drawing method and the tax rate of Li Jin of annual income are extremely inconsistent among provinces. At the beginning of Lijin, for example, Hubei collected 12 Wen per thousand Wen, Hunan 20 Wen or 30 Wen per thousand Wen, while Shanghai collected 30 Wen or 40 Wen per thousand Wen, and each province had its own rules. People at that time revealed that "the regulations of tax collection in different provinces are different, and the consumption of tax is about 100%, which is heavier than the regular tax." For example, in Anhui Province, tea tax was levied in the third year of Xianfeng, and the tax rate was calculated from quantity. In 1867, the tea tax was 2.7 times higher than the original tax burden. Such a heavy tax not only hinders the circulation of commodities, but also inhibits the development of production. At the same time, the "different regulations of tax collection in different provinces" was convenient for extorting and extracting from the merchants, which made the committee members and officials who handled Lijin "satisfied themselves".

Lijin was collected every year. Before the seventh year of Tongzhi, all provinces did not make reimbursement to the Ministry of accounts as usual. According to the relevant official documents and archives, the lowest annual income of Xiejin in Hunan, Hubei, Jiangxi, Jiangsu, Zhejiang, Fujian, Guangdong, Guangxi, Henan, Shandong, Shanxi, Shaanxi, Sichuan and Fengtian was about 13.6 million taels per year before the third year of Tongzhi, and the highest was about 19.83 million taels. In the early 1960s, Lijin's income was at its peak, about three to four times higher than the original revenue of the Qing government. This huge new tax source made up for the lack of Finance in Xianfeng years. Before and after the three years of Tongzhi, nearly all the revenue from Lijin in Jiangsu, Hunan, Hubei, Jiangxi, Anhui, Fujian, Guangdong and other provinces was used as military expenses to suppress the peasant uprising, especially the source of salaries for the Xiang and Huai armies, which was based on the search for Lijin from beginning to end. After five years of Tongzhi, although the revenue of Lijin in each province began to decrease gradually, it still accounted for a large proportion of military expenditure in Lijin expenditure. In the 29th year of the reign of Emperor Guangxu (1903), the income of Lijin in each province was more than 11.7 million taels of silver, and in the third year of the reign of emperor Xuantong (1911), it was more than 43.18 million taels of silver.

Die out

At the beginning of Lijin's founding, it was a temporary fund-raising method. In July and August of the third year of Tongzhi, the Qing government had many memorials to rectify and prepare the provincial Lijin to get rid of its accumulated disadvantages. Lijin had once been cut but failed, making it a regular tax official. On January 1, 1931, the national government abolished the Likin system.

Address: Hongjiang Ancient mall, Hongjiang District, Huaihua City

Longitude: 110.0059201016

Latitude: 27.115020751953

Chinese PinYin : Li Jin Ju