19세기 전반 常關 稅收의 缺損과 物流 路線의 變化 - 淮安關과 滸墅關의 사례를 중심으로 - (Loss of Customs Revenues and Change of Distribution Route in the Early 19th Century : Focusing on Huaian-guan(淮安關) and Huxu-guan(滸墅關))

서지정보

· 발행기관 : 동양사학회
· 수록지 정보 : 동양사학연구 / 124호 / 255 ~ 299페이지
· 저자명 : 이상훈

초록

This study is aimed to analyze decline and the sustained deficiency of custom revenues in Huaian-guan and Huxu-guan in the early 19th century. From the perspective of custom revenues as a reflection of merchandise flow in the economic system, previous studies tended to regard the size of custom revenues as an economic indicator. Therefore, declining custom revenues theoretically meant to result from recession declining the general flow volume of economy.
These conventional theories assume that the general economic flow volume and that of custom flow are proportionally related as the customs revenues are determined by multiplying the volume of customs clearance distribution and custom duty rate. But this assumption of proportional relationship between the flow volume of customs clearance and the general economic flow may not be valid. The customs flow volume can change due to any factors other than general economic flow when the latter remains unchanged or the vice versa is possible when customs flow volume does not change despite change in general economic flow.
Officers in Huaian-guan and Huxu-guan reported that declining volume of customs clearance was attributable to the decline of whole distribution in economy. They also reported that number of merchants active in business decreased for some reason resulting in decline of custom clearance volume and eventually incurring the shortfall of customs tax revenue as well.
But beginning in 1815, ‘raoyue’(繞越), was frequently reported to the central government as one of the main factors causing shortfall. ‘Raoyue’ is referred to a sort of tax evasion by merchant using illegal routes. The several cases in Daoguang-era mentioned show that bean crop produced in Henan(河南) and Shandong(山東) that were transported to Jiangnan via illegal routes was decisive factor of the shortfall of custom revenues in Huaian-guan. Shortfall of custom revenues in Huxu-guan is largely attributable to rice crop that were not transported to Huxu-guan's guannei, the customs territory.
Because system of Changguan was to set up specific distribution routes and then built tax system on it, changes in distribution routes causes an immediate reduction in customs revenues. But, despite the deficit of tax revenues in Huaian-guan and Huxu-guan, Qing government could not help but to maintain the Changguan system which ensured a certain amount of tax revenue with the minimum administrative staff.
In short, Huaian-guan and Huxu-guan's continuous shortfall of tax revenues in 19th century was caused by the decrease of customs clearance distribution rather than that of the general distribution, along with the fact that Qing government adhered to the Changguan system. Thus, the decrease of customs revenues was attributable to Qing government's incapability of imposing tax rather than the economic recession.

영어초록

This study is aimed to analyze decline and the sustained deficiency of custom revenues in Huaian-guan and Huxu-guan in the early 19th century. From the perspective of custom revenues as a reflection of merchandise flow in the economic system, previous studies tended to regard the size of custom revenues as an economic indicator. Therefore, declining custom revenues theoretically meant to result from recession declining the general flow volume of economy.
These conventional theories assume that the general economic flow volume and that of custom flow are proportionally related as the customs revenues are determined by multiplying the volume of customs clearance distribution and custom duty rate. But this assumption of proportional relationship between the flow volume of customs clearance and the general economic flow may not be valid. The customs flow volume can change due to any factors other than general economic flow when the latter remains unchanged or the vice versa is possible when customs flow volume does not change despite change in general economic flow.
Officers in Huaian-guan and Huxu-guan reported that declining volume of customs clearance was attributable to the decline of whole distribution in economy. They also reported that number of merchants active in business decreased for some reason resulting in decline of custom clearance volume and eventually incurring the shortfall of customs tax revenue as well.
But beginning in 1815, ‘raoyue’(繞越), was frequently reported to the central government as one of the main factors causing shortfall. ‘Raoyue’ is referred to a sort of tax evasion by merchant using illegal routes. The several cases in Daoguang-era mentioned show that bean crop produced in Henan(河南) and Shandong(山東) that were transported to Jiangnan via illegal routes was decisive factor of the shortfall of custom revenues in Huaian-guan. Shortfall of custom revenues in Huxu-guan is largely attributable to rice crop that were not transported to Huxu-guan's guannei, the customs territory.
Because system of Changguan was to set up specific distribution routes and then built tax system on it, changes in distribution routes causes an immediate reduction in customs revenues. But, despite the deficit of tax revenues in Huaian-guan and Huxu-guan, Qing government could not help but to maintain the Changguan system which ensured a certain amount of tax revenue with the minimum administrative staff.
In short, Huaian-guan and Huxu-guan's continuous shortfall of tax revenues in 19th century was caused by the decrease of customs clearance distribution rather than that of the general distribution, along with the fact that Qing government adhered to the Changguan system. Thus, the decrease of customs revenues was attributable to Qing government's incapability of imposing tax rather than the economic recession.

참고자료

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