A type of inland tariff levied in China from the end of the Qing Dynasty through the Republic of China. It was first levied in Yangzhou, Jiangsu Province in 1853 to raise military funds for the suppression of the Taiping Heavenly Kingdom, and spread throughout the country. It was continued even after the suppression of the Taiping Heavenly Kingdom, and became an important source of revenue for each province. Collection was left to the discretion of each province, but the taxable objects, methods, locations, tax rates, and the establishment of collection agencies were all arbitrary, and foreign goods and goods of privileged companies were exempt. This made Chinese goods expensive, making it extremely difficult for Chinese national commerce and industry to develop. Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information |
中国,清末から民国にかけて徴収されていた内地関税の一種。太平天国鎮圧の軍費調達のため,咸豊3 (1853) 年江蘇省揚州で徴収されたのが始りで,全国に及び,太平天国鎮圧後も恒常化され,各省の重要財源となった。徴収は各省に一任されたが,課税対象,方法,地点,税率,徴収機構の設置などすべて恣意的に行われ,また外国商品や特権企業の商品は免除された。このため中国商品は割高となり,中国民族商工業の発展はきわめて困難であった。
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