Research On The Likin Tax System In Canton In Late Qing Dynasty:1854-1879

Since 1854,some local officials and gentries in Guangdong had begun to impose likin on businessmen.Then in 1858,Huang Zonghan,governor of Guangdong and Guangxi provinces,had set up a likin agency in Houli,Lubao and Foshan respectively.Subsequently,under the supervision and rectification of Lao Chongguang,Qiling,Yan Duanshu,MAO Hongbin,Guo Songtao,Ruilin,Jiang Yifeng and Liu Kunyi,the Likin collection had been further promoted in Guangdong,and collection system had been greatly improved at the same time.In 1878,likin agencies could been found in the important commercial ports and transportation hubs in ten prefectures of Guangdong.At the same time,the annual income of Likin had increased from tens of thousands liang to more than one million liang,which had become one of the pillar revenue of Guangdong local government.This paper mainly discusses the develop process of Likin system in guangdong from the 1854 to the 1879,and holds the process in the dynamic social changes at that time.In additon,we will combine with data in relevant archives to introduce the income and expenditure of Guangdong likin in this period.At last,we will talk about the significant financial sense of Likin Tax System in Canton.