1993 年 102 巻 11 号 p. 1915-1946,2071
This article attempts to examine the background, content and results of the Cailijiasui (裁釐加税) problem in the Mackay treaty negotiations of 1902, and tries to point out a special feature of the financial structure of late Imperial China. Cailijiasui means abolishment of the lijin tax (釐金税) and an increase in tariff rates. This problem existed from the 1860s to 1930s between China and Powers. Many foreign merchants regarded the lijin tax as a barrier to Chinese inland markets, and demanded the tax be abolished in exchange for increases in tariffs as a alternative fiscal source. However, Cailijiasui was also a policy of Chinese central government for reconstruction of its fiscal system through maritime customs. From a this viewpoint, the Cailijiasui policy was a method of converting China's fiscal system in the true sense. Zhang zhi dong (張之洞) opposed Cailijiasui, because it would have caused local government's loss of its main fiscal source. After the negotiations, he succeeded reserving the right of local government to impose a consumption tax (銷場税). Finally, Article VIII of the Mackay Treaty provided abolishment of the lijin tax partially and increased tariffs. The United States, Japan and Portugal agreed with the tariff rates of the Mackay Treaty, but Germany and the other powers opposed it, so, the internationalization of Cailijiasui was lost, despite the Chinese government's demand for its realization. The Cailijiasui problem is part of a Chinese historical tradition of confrontation between the central government and the local government.