海关视角下晚清西征经费来源研究（1866-1880）

A Study on the Source of Funds for the Western Levy in the Late Qing Dynasty from the Perspective of Customs (1866-1880)

During the late Qing Dynasty, facing the severe internal and external crises, the Qing court appointed Zuo Zongtang as the governor of Shaanxi and Gansu and commanded him to suppress the rebellion of the Hui people in Shaanxi and Gansu and then to retake Xinjiang. The entire Western Expedition lasted for 14 years. During this period, the customs tax revenue was officially included in the system of auxiliary funds and became one of the important sources of military supplies for the Western Expedition. Moreover, because of its stable income source, it was used as collateral for borrowing from foreign trading houses, effectively easing the financial pressure. Specifically, the contribution of customs tax revenue was reflected in two aspects: direct allocation, in which each customs house provided auxiliary funds directly to the Western Expedition according to its actual needs;and indirect allocation, in which part of the customs tax revenue was allocated by the Ministry of Finance for the Western Expedition. According to historical records, from Tongzhi 5th year (1866) to Guangxu 6th year (1880), the total expenditure for the Western Expedition was over 90 million taels of silver, of which the customs auxiliary funds accounted for a considerable proportion, significantly enhancing the logistical support capacity of the Western Expedition. In addition, this article provides a detailed list of the specific auxiliary funds provided by each customs house during the Western Expedition, as well as information on the Customs Bank and the businessmen involved, further revealing the complex network and operation mechanism of customs tax revenue in the collection of Western Expedition funds. These data and facts not only enrich our understanding of the sources of Western Expedition funds in the late Qing Dynasty, but also provide strong support for our understanding of the changing status of the Customs House and its important role in the national fiscal system.

晚清时期，清廷面对内忧外患的严峻形势，任命陕甘总督左宗棠为钦差大臣督办新疆军务，率部收复新疆，整个西征历时十四年之久。在此期间，海关税收不仅被正式纳入协饷体系，成为支持西征军需的重要来源之一，还因其稳定的收入来源被用作向外国洋行借款的担保，有效缓解了财政压力。海关税收对左宗棠西征的贡献体现在两个方面：一是直接拨解，即各海关直接向西征军提供协饷支持;二是间接拨解，通过户部将海关税收入的一部分划拨用于西征。从同治五年（1866 年）至光绪六年（1880年），西征经费总支出高达九千余万两白银，海关协饷占据了相当比例，显著增强了西征行动的后勤保障能力。从各海关在西征期间的具体协饷情况，以及与之相关的海关官银号和经营者信息，可进一步展现海关税收在西征经费筹集中的复杂网络和运作机制。这些数据和事实不仅丰富了对晚清西征经费来源的认识，也为理解当时海关地位变迁及其在国家财政体系中的重要作用提供了有力支撑。