论晚清的财政搜刮

所谓”财政搜刮”是指不合理的、掠夺性的财政收入政策和手段，它往往表现为恶税、苛税以及苛政，不应把晚清政府旨在增加财政收入的一切财政政策和手段都指斥为财政搜刮。晚清的财政搜刮手段主要有加征旧税、开办新税、勒令捐输、通货膨胀等等。在晚清中央政府与地方政府之间也存在着搜刮与反搜刮的斗争，导致了地方对中央的离心离德。财政搜刮最终都转嫁到广大贫苦百姓的身上，其结果是晚清政府民心丧尽而走向崩溃。

Financial Extortion of the Late Qing Dynasty

＂Financial Extortion＂ indicates the unreasonable and predatory revenue policies and measures, which was showed as notortious or exorbitant taxes and tyranny. We should not denounce all the financial policies and measures which were carried out by the late Qing Dynasty aiming at increasing revenue as ＂financial extortion＂. During the late Qing Dynasty, the main measures of ＂financial extortion＂ were as below： added levying of original taxes, levying new taxes, forcing to contribute, inflation, and so on. There was a conflict of ＂financial extortion＂ and ＂anti-financial extortion＂ between the central and the local authority, which had caused disunity of local authority with central government. ＂Financial extortion＂ had eventually transferred to the massive poor people, and the future trouble was that the late Qing government had lost its support from people and ruined in the collapse of its sovereignty.