各省设立国税厅筹备处是民初北京政府恢复财政秩序,解决竭蹶财局,同时建立新的中央与地方财政关系的重要举措。尽管遭遇来自各方面的反对与阻碍,各省国税厅筹备处于1913年中期多已初具规模,各项税收交接与整理事宜亦在有序进行。赣宁之役后,随着国税厅筹备处职权的扩充,各省国税整理取得相当进展,其权限问题却愈发凸显。焦灼的财政状况与成效甚微的制度建设使北京政府很快转向晚清的摊派思路,在全面规复旧额的前提下对各省实行包办,无形中却促使省集权得到巩固。于革命更始之际的此一财政改革成为民初中央与地方关系发展的重要转折。 The establishment of the Preparatory Office of the State Taxation Administration in each province was an important measure taken by the early Beijing government to restore the fiscal order and solve the draconian fiscal bureau and to establish a new fiscal relationship between the central and local governments. Despite the opposition and obstruction from all quarters, the preparatory offices of the provincial taxation offices have taken shape in the mid-1913, and all tax collection and transfer arrangements are proceeding in an orderly manner. After the Battle of Gan Ning, with the expansion of the powers of the Preparatory Office of the State Administration of Taxation, considerable progress has been made in the national tax consolidation in various provinces, but the issue of its authority has become increasingly prominent. The scary financial situation and the ineffective institutional building quickly turned Beijing’s government into an apportioned thinking in the late Qing Dynasty and arranged the provinces under the premise of full recovery of the old ones, which in fact resulted in the consolidation of provincial centralization. At the beginning of the revolution, this fiscal reform became an important turning point in the development of the relations between the Central Committee and the local authorities in the early Republican China.