On The Likin Tax System In Guangxi In The Late Ch'ing Dynasty

In the period of 1850s, the Ch'ing Dynasty runned into the bad financial condition.In the year of 1853, Lei Yixian with responsibility for military affairs ,who was anxious to the military expenditure began to collect Likin tax in the area of Li'Xia River in the JiangSu Province.And then,the Ch'ing Dynasty agreed to spread this method throughout the country to increase the military expenditure.In this context,Guangxi Province began to levy upon the Likin tax. From the perspective of interplay between the Likin tax system and the regional structure of society and economy, the paper demonstrates the oringin, the function, the change and the effect of the Guangxi Likin tax.The context of this paper is composed of five parts. The first part explores the spread of the system of Guangxi Linkin tax, including the origin of system of the Likin tax on the country and the characters in the process it spread in Guangxi.The second part interprets the structure and function of the system of Guangxi Linkin tax, including attribute, tax category, sorts of collected commodity, tax rate, tax organization,tax manner, and the quantity.The third part discusses the dual effects of Likin on the society and economy of Guangxi during the period of Late Ch'ing.On the one hand,the paper analyzes the surporting effect of Likin on the finance of Guangxi from two sides,including the income and the payout of local finance.On the other hand,it talks about the holdback Likin tax produced to the society and the economy of Guangxi.The forth part interprets the change of the Likin tax,which happened in the year1904,and then points out the existing problems although it was changed successfully.The fifth part is epilogue.Compares with the Likin tax of Jiangsu,the paper concludes the personality and the commonness of Likin tax in Guangxi.In the end of the paper demonstrates the profound effect of these characters on the change of Likin tax in Guangxi.