明治初年地税征收制度改革研究：以大藏省租税司的施政为中心

【外文题名】A Study of the Reform of Land-tax Taxation System in early Meiji Period

【作者】 刘峰

【关键词】 明治维新 征税制度 地税改革 租税司

【外文关键词】 Meiji Restoration Taxation System Land tax Reform Sozeshi Bureau

【导师姓名】王新生

【学位名称】博士

【学位年度】2011

【学位授予单位】北京大学

【分类号】F131.39,K313.41

【录入时间】2011-01-01

【全文挂接】

【摘要】时随着实物纳租方式顽症的不断暴露以及殖产兴业政策的实施，而逐步加快改革地租缴纳方式；第三章论述政府解除特权阶层对土地的占有及整理藩的土地领有关系，消除了其在征税及管理上给政府施政造成的障碍；第四章讨论民藏两省与太政官之间，在改革过程中是如何就改革方向及改革的领导权等问题进行协调的。民藏两省因改革领导权而产生摩擦，太政官从中调解，在支持民藏两省改革的同时坚持避免矛盾激化的原则，把握改革的走向，并确定了藏主民辅的改革领导模式；终章对地税改革与明治初年改革间的内在联系进行分析，具体解释了“地税改革之源”这一论题。“地税改革之源”，即指规模巨大的地税改革,其主要内容源于明治初年的征税制度改革实践。本文从四个方面具体探讨了这一论题，即地税改革中，减轻农民负担、纳税义务平等及彻底变革征税制度的原则,是在明治初年的改革实践中确立的；实施地税货币化政策之前，政府已通过旱田地租货币化及水田地租缴纳方式自由化等政策论证了货币纳租方式的可行性；政府在成立伊始即确定了普通土地为人民保有的原则，通过明治初年的土地整理工作，为实施废藩置县打下基础，并确定了土地所有权与地税负担必须相关联的原则；明治初年大藏省、民部省及太政官间三方协调的成果，是大藏省与内务省可以直接展开合作的基础，租税司确定的租税管理权与土地管理权必须合一的原则，是地税改革事务局成立的原因，其前身就是合并了原民部省地理司后成立的租税寮。

【外文摘要】This study gives an analysis on the Reform of entity crop Land-tax Collection System under Dango system from 1868，and also discussed the relevance between the Land-tax Reform and the reform during the early Meiji Period The thesis is constituted of four main parts.The first chapter expounded the wild range authority of Sozeshi Bureau of Okura ministry，and how did the Sozeshi Bureau decide the main steps and the principal of the reform；The second chapter discussed how did the Sozeshi Bureau make entity crop tax transport system work,and also reformed the way of tax payment while entity tax’ crux exposured and Industrial construction policy was carried on.The third chapter gave an analysis on the progress of the end of Privileged class ’s occupation on territory and the reform of relevance between Fan and its territory,and how did the government eliminated the obstacle on the way of its administration.The fourth chapter is about the coordination on the reformation’s principal and command authority between Minbu ministry,Okura ministry and Meiji government’s headquarters what named Dajyokan.During the progress of the reform,Minbu ministry and Okura ministry both wanted to lead the reform.So Dajyokan had to coordinate the conflict to make the reform be carried smoothly,and also it authorited Okura ministry to be in charge,with Minbu ministry’s support.The last chapter is an analysis on the relevance between the early Meiji period reform and Land-tax Reform，and also explain the theory of ‘The origin of Land-tax reform’.‘The origin of Land-tax reform’was an original concept to describe that，the main factors of the large scale Land-tax Reform’s stems were formed in the Reform of Land-tax Collection System during early Meiji period.This research discussed the issue from four aspects.First,reduce the heavy burdens,fair tax obligation and thorough reform ,these three principal were actually built during the reform in early Meiji period；Second ,before the monetary tax reform，the Meiji government had already reformed upland field tax to monetary and revoked the limit on paddy field tax.These administration verified the feasibility of monetary tax.Third, the government confirm the land was owned by people just after founded，and made the foundation for Haihanchiken policy by reformed the land relation in early Meiji period，and decided the land proprietary right must be related to land tax obligation as an principal；Fourth, the achievement of the...