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鸦片税是清末新政的重要财政基础 ,清末鸦片禁政导致鸦片税收日渐式微 ,新政的财源也日趋减少。朝野人士在鸦片禁政的高潮时期 ,对新政事业的各种举措颇有微词 ,官界非议和知识界的责难交互影响 ,对新政的评价愈来愈趋向低调 ;下层民众因新政筹款和禁烟财政抵补 ,群起反对兴学、警政、户口调查等新政举措 ,酿成风起云涌的民变风潮。晚清人士对新政的认知和评价趋于低调 ,根由均与清末财政困境有关。
The opium tax was an important financial basis for the New Deal in the late Qing dynasty. The opium tax downturn in the late Qing dynasty led to the decline of opium taxes and the diminishing financial resources of the New Deal. In the climax of the opium administration, the people in the ruling and opposition circles criticized various measures of the New Deal and made some criticisms of the official circles and the intellectual circles. As a result, the evaluation of the New Deal tended to be more and more low-key. Offsetting and mobilizing opposition to the establishment of schools, policing, hukou investigations and other measures of the New Deal, resulting in surging civil commotion. The late Qing people’s cognition and evaluation of the New Deal tended to be low-key, both at the root of the late Qing financial difficulties.