晚清台湾地区铁路建设经费主要来源分析

摘要

In the late Qing Dynasty, the railway construction funds in Taiwan region mainly included two parts which were the Tai⁃wan Railway funding and the Central Special Railway Fund of Taiwan′s payment. Among them, the official system of Taiwan railway construction funding mainly contained the customs duties and Likin; the Central Special Railway Fund of Taiwan′s payment mainly came from Likin. The customs duties and Likin, and central special funds for the railway financing in Taiwan region, to a certain ex⁃tent, reflected the new changes of the fiscal and taxation system in late Qing Dynasty.%晚清时期，台湾地区铁路建设经费的来源主要包括台湾地区自筹经费和中央专项铁路经费中的“台湾省解款”两个部分。其中，官办体制下的台湾铁路建设经费来源主要包含海关税收和厘金；中央专项铁路经费中的“台湾省解款”则主要来源于厘金。台湾地区铁路建设经费的主要来源及其运作模式，在一定程度上折射出晚清财税制度的新变化。