摘要
第二次鸦片战争时期 ,清政府一方面屈服于英国的压力允许鸦片作为药材公开进口 ,另一方面弛国内罂粟之禁 ,对土产鸦片 (土药 )公开收税抽厘。此后鸦片税厘逐渐成为政府财政收入的重要来源 ,在维护其腐朽统治方面起着饮鸩止渴的作用。探讨清末鸦片税收的有关问题 。
During the end of Opium war. the Qing Dynasty Government yielding to the British pressure, allowed importing opium publicly as a medicine. And it also lessened the phrohibition of planting of the opium poppies at home and levied a tax publicly on the native opium.Since then, taxes on opium gradually became an important source of the financial income of the government and played a very imporfant role just like drinking poisonous wine to stop thirst in maintaining its decaying ruling. The analysis and discussion of some related issues about the tax on opium at the end of Qing Dynasty will help us have a better understanding of the reason why opium spread so widely at that period of time.
出处
《山西师大学报（社会科学版）》
2000年第4期81-85,共5页
Journal of Shanxi Normal University(Social Science Edition)
