晚清臺灣釐金與子口稅的出現與徵收方式（1861-1895）

本文主要目的在於釐清1861至1895年間，臺灣地方政府所實施的釐金與子口稅制度。釐金屬商品稅或內地過境稅性質，由華商負責繳交，商品運輸過程需多次繳納；子口稅則是用以代替釐金的稅收，由洋商繳納，商品運輸過程只需繳納一次。臺灣由於特殊的地理環境，使得釐金與子口稅制度與中國其他地區略微不同。臺灣的特色有二：第一，通常只對商品抽收一次釐金，且釐金與子口稅的稅率大致相同。因此，洋商在臺灣採用子口稅制度並未獲得絕對的優勢。第二，臺灣南北貿易習慣不同，北部早在1871年即實施釐金與子口稅兩制度並行的方式；而南部則遲至1887年才持續採用子口稅制度。而北部子口稅制度的施行與1870年制定的通商章程有關，其為臺灣最早針對釐金與子口稅制度下的樟腦貿易進行規範的章程，因此本文將藉由此章程，探討在臺灣進行樟腦貿易的華洋商人其辦貨的規範與流程。就臺灣釐金徵收的方式來看，釐金制度經歷了由「從量稅」改為「從價稅」的過程。能支持這項制度改革的背景，在於臺灣主要出口商品具有高單價的特質，尤以茶和樟腦最為明顯。本文指出，隨著貿易日盛，釐金在臺灣地方財政稅收所佔的重要性逐漸增加，政府對釐金的掌控愈趨加強，管理的方式亦更趨細膩。

關鍵字

釐金；子口稅；洋商；樟腦

並列摘要

The main purpose of this study is to clarify the Likin (釐金) and Transit dues systems by Taiwan local government in 1861-1895. Likin belonged to commodity tax or Inland transit duty by Chinese merchants, and they needed to pay several times during the transportation process. Transit dues was the tax which substitute for Likin by foreign merchants, and they just needed to pay one time during the transportation process. Because of the special geographical environment in Taiwan, Likin and Transit dues systems of Taiwan were different to other regions in China. There were two characteristic in Taiwan: firstly, the government levied Likin only once in Taiwan, and the rates of Likin and Transit dues were the same. Therefore, the foreign merchants in Taiwan didn't gain the absolutely competitive advantage. Secondly, the trade practices were different between North and South of Taiwan. The North had put into practice as early as 1871, and the South as late as 1887. The Transit dues system of North was in connection with Trade Regulations in 1870. It was the earliest regulations focused on the camphor trade under Likin and Transit dues systems. Hence, this study would probe into the regulations and procedures of the camphor trade in Taiwan.From the levied method, Likin system experienced from specific tariff to ad valorem tariff. The background of the system's reform was that the exported goods of Taiwan have the speciality of high unit price, especially the tea and the camphor. This study pointed out that as the trade flourishs, likin would plays the more important role in local finance, and the state's power to control likin also gradually increased, and the state's management of likin would be more meticulous.