晚清铁路公司运营阶段的税费负担考察

晚清时期税收制度针对铁路公司的征税安排,主要体现在三个方面：铁路公司需要根据规定数目进行报效、部分线路“代商纳税”进而被迫转嫁税负、尝试开办铁路商税和火车票税。从实践层面而言,报效和税负转嫁构成了铁路公司的实在负担,但清政府曾经尝试的铁路商税和火车票税却不了了之,只是停留在规划阶段。就报效和税负转嫁而言,报效从清朝前期作为清政府临时性的筹款方式到晚清时期对以铁路公司为代表的新式企业以营业税的形式被常态征抽,在一定程度上体现了清朝税收制度的变化趋向;税负转嫁则意味着不良税制对于铁路运营事业的一种制约性影响。总体而言,对于晚晴铁路事业而言,在不完善的税收制度安排下,针对铁路公司的征税造成了铁路企业发展的沉重负担。

An Investigation into the Taxation Burden in the Operation of the Railway Companies in the Late Qing Dynasty

In the late Qing Dynasty, taxation on the railway companies was mainly in three aspects. First, the company had to pay taxes in the form of donation as required. Second, the company paid taxes for businesses and the tax burden was shifted. Third, attempts were made to levy business tax of railway companies and tax on train tickets. Actually, the donation tax and shift of tax burden formed the burden on the companies. However, measures like business tax on railways and train tickets did not take effect as a formulation. Donation tax and the shift of tax burden turned from a makeshift way of funding in the early Qing Dynasty into a must in the late Qing Dynasty. To some degree, it reflects the development of tax system in the Qing Dynasty. And the shift of tax burden means that bad tax structure holds back railway operation. Generally, in imperfect tax system, the taxation on the railway company was a heavy burden on its development.