Late Qing governmental finance : revenue raising and centre-province relations, 1895-1911

Abstract

In spite of the fact that the Qing fiscal system changed noticeably from the mid-nineteenth century on, a significantly new phase emerged only in the later decades, with the year 1895 forming the watershed. After that year financial crises became more acute than before and posed a serious threat to the functioning of the Qing regime. Government finance was in straitened circumstances as substantial portions of revenue were appropriated for the payment of indemnities and foreign debts as well as for the undertaking of new reforms. The immediate problem facing the Qing government was how to acquire sufficient sources of revenue to meet its fiscal requirements. It was also during this period that the fiscal relations between the central and provincial governments assumed a new aspect as a result of the implementation of a large scale quota system called tanpai. Moreover, the Qing government tried to exert its authority over provincial financial resources which had been developed since the mid-nineteenth century - development which took place largely beyond central control. This dissertation examines both the strategy of the Qing government in confronting the economic reality and the hypothesis that there existed growing fiscal autonomy among provincial authorities during the last decade and a half of the Qing dynasty. It consists of two parts: the first part deals with financial extraction, including the manner in which it was implemented, Its limitations and its consequence. The three chapters in this part cover the increase in revenue from salt and opium taxes. as well as the broadening of the tax base through miscellaneous taxes and currency manipulation as shown in the episode of the new-style copper coins. The second part covers the politics of revenue, that is the fiscal relations between central and provincial governments. The two chapters of this part cover the central command of provincial finance and the imperial revenue raising commissions of Gangyi and Tieliang in 1899 and 1904. This part focuses upon an appraisal and questioning of the claims that there was regionalism in financial matters, especially those put forward by Peng Yuxin.