19세기 초⋅중반 淸의 商業 課稅論 전개와 釐金 시행— 紳士의 釐金 행정 참여 문제를 중심으로

초록

This article discusses the issue of gentry’s participation in Lijin system focusing on the development of the commerce taxation theory. Through this, it was examined that the participation by gentry in the commercial tax administration took place in the process of the development of the commerce taxation theory and became a major justification for the maintenance of Lijin system. From the early 19th century, there was a critical mind about the tax imbalance between agriculture and commerce as well as pursuit to solve the problem by the commerce tax reform. In this background, as a policy to respond to the rapidly increasing financial demand of the Qing dynasty after the Opium War, discussion was made to intensify the commerce tax by levying tax on Zuoshang(坐商), which had not been subject to taxation. The policy, however, was not implemented by the bureaucrats who opposed it by arguing that negative effects would be caused by the intervention of the existing tax clerks. When the Qing dynasty was looking for various methods to increase the tax revenue in response to the rapid increase of the financial demand due to the Taiping Rebellion, the Lijin was introduced to intensify the commerce tax by accepting the suggestion to include the local elite, such as gentry, in the taxation system. The Lijin was successfully implemented, but had side effects. In need of a solution to overcome the side effects, some suggested to shrink or abolish the Lijin system, while others claimed that the system should be maintained. Particularly in the Jiangsu Province, there was a heated competition between the group that asserted that the Changguan(常關) destroyed during the Taiping Rebellion should be established again and the Lijin system should be abolished, and the other group that claimed the maintenace of Lijin system. The argument of the latter group succeeded the discussion by presenting the logic that the corruption of Lijin administrative personnel can be prevented through the participation of the gentry in the Lijin system. However, this logic is close to a rhetoric for justifying the retaining of the Lijin system. The maintenance of the Lijin system reflected the ‘reality’ where the financial grip of the local governments was increased particularly by Dufu(督撫). The participation of the gentry in the Lijin system was implemented in order to justify the changes in the reality.

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