On The Likin Tax In Fujian In The Late Qing Dynasty(1853-1911)

In the period of1850s, the Qing Dynasty had to offer huge military expenditure.But the treasury was empty.In the year of1853,Lei-yixian began to levy Likin tax in Yangzhou Jiangsu to offer military. Because the method had the effect,the Qing Dynasty agreed to spread this method the country to increase the military expenditure. In the year of1857,Fujian began to levy opium Likin tax. As a tax system, Likin had no rules and fixed tax rate. So Fujian’s Likin rule and tax rate were different from other provinces. All these brought on much abuse. The locality government took action when levying Likin tax, as the result, the central government lost the control of Likin tax.Likin had the effects to society and economy of China during the period of Late Qing. On one hand, Likin tax impeded the development of Chinese modern industry and commerce. On the other hand, Likin tax provided fund to Chinese previous modernize construction. In fact, the contradictory character of Likin reflect of huge change of China during the period of Late Qing.