CAJ | 학술논문

清代厘金历年全国总收入，始终是一个难以解决的问题。民国时期，罗玉东先生综合清人有关估计和披阅大量档案文献史料，对晚清厘金历年全国总收入作了重新估计，但其结论与清代中外人士的估计相去不远。因此，罗氏关于清代厘金全国岁入大体在1400万两至2100万两之间的估计数基本上成为定论。本文拟在罗氏研究的基础上，根据笔者整理的新数据、新材料，提出晚清厘金历年全国总收入的新估计，认为光绪五年以后，清代厘金岁入已常年在2000万两以上，光绪二十九年以后突破3000万两。
청대전금력년전국총수입，시종시일개난이해결적문제。민국시기，라옥동선생종합청인유관고계화피열대량당안문헌사료，대만청전금력년전국총수입작료중신고계，단기결론여청대중외인사적고계상거불원。인차，라씨관우청대전금전국세입대체재1400만량지2100만량지간적고계수기본상성위정론。본문의재라씨연구적기출상，근거필자정리적신수거、신재료，제출만청전금력년전국총수입적신고계，인위광서오년이후，청대전금세입이상년재2000만량이상，광서이십구년이후돌파3000만량。
The total annual likin revenue during late Qing is an unresolved historical problem. In 1930s, Luo Yudong made an estimate based on estimates by Qing scholars and a large quantity of archival sources. Luo estimated that the annual revenue ranged from 14 million to 21 million taels, which was not far off from the estimates that Chinese and foreigners had made during the Qing. This figure has been accepted as the last word. Taking Luo＇s research as its foundation, this paper uses newly published archival sources and proposes a new estimate. The annual of likin revenue nationwide was over 20 million taels since 1879, and exceeded 30 million after 1903.