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清朝封建统治者为征敛镇压人民起义军费而创设了厘金制度.这个税制的实施,支撑了晚清和北洋军阀的反动统治,同时严重阻滞着民族工商业的发展;它的裁撤虽然也支持了国民党统治,在客观上却对民族工商业的发展起了一定的积极作用.以往史学界对其创设注意较多,对其裁撤的意义涉及甚少.本文试就此问题略作探讨,就教于史学界同仁.
The feudal rulers of the Qing Dynasty founded the likin system in order to bring about the suppression of the people’s uprisings and expenditures for the purpose of suppressing the people’s revolts, and the implementation of this tax system underpinned the reactionary rule of the warlords in the late Qing and Northern Dynasties and seriously impeded the development of the national industry and commerce. Although its disarmament also supported The Kuomintang rule objectively played a positive role in the development of the national industry and commerce.At the past, historians pay more attention to their creation and have little meaning for their abolition.This paper tries to make a brief discussion on this issue, Colleagues.