经济学人|1843.10.14期选文:关税制度的推出已经初见成效,但仍受谷物法阻碍
作者：微信文章本文来源：《经济学人》（The Economist）1843.10.14选文，想要获取本《经济学人1843年 - 至今》系列全部年份原版以及解读版内容可以“关注”本号联系。并仔细阅读本号作者说明文章《开更，开始深挖全套1843年至今近两百年全套《经济学人》杂志》。同时可以先看几个本号作者深挖的案例文章《如何获取近200年《经济学人》深耕挖掘的资源？先看本号作者深耕挖掘的案例》。
- （下文附有英文原版）
- 原文翻译整理：一派老胡言
税务申报表显示，截至10月10日的年度总收入增加了4,076,346英镑，本季度增加了1,565,931英镑。然而，所得税的增幅远高于此；年度总收入增加了4,738,213英镑，本季度增加了1,734,060英镑；因此，如果不计算所得税，全年总收入将减少661,867英镑，本季度减少168,129英镑。
年度和本季度的主要缺口在于关税。关于贸易改善的论述已经说了这么多，乍一看无疑会显得奇怪；但仔细研究就会发现，在当时的情况下，这一结果与商业好转的迹象并无二致。新关税于 1842 年 7 月 1 日开始实施，大幅降低了关税。因此，目前的报表包含第一年（1842 年）按旧税率计算的三个季度。按新税率计算，今年相应季度的关税减少了 711,6867 卢比。每年的最后一个季度，从 7 月到 10 月，是相同税率的结果，今年的最后一个季度减少了 414,4691 卢比。然而，必须记住，有两个非常重要的偶然情况大大增加了 1842 年该季度的收入。首先，新关税从 4 月到 7 月一直在讨论中，在此期间海关的清关业务非常少；临近季度末，业务几乎处于停滞状态；随着新季度的开始，新的关税税率也随之调整，海关感受到了前所未有的业务热潮，纷纷补充枯竭的库存。其次，去年该季度，小麦和面粉的关税超过200万夸脱，而今年的关税数量还不到去年的三分之一。这两项关税的差额足以弥补这两项关税的差额；其他所有商品的关税均有所增长。如果将谷物商品排除在外，并考虑到税率的降低，海关收入则呈现增长。
1843年10月14日《经济学人》原文原版
The revenue returns show a total increase of income, on the year ending October 10th, of 4,076,346l., and on the quarter of 1,565,931l. Considerably more than this increase, however, arises from the income tax; the increase of which on the year being 4,738,213l., and on the quarter 1,734,060; so that leaving the income tax out of the calculation, the the whole income of the year would show a reduction of 661,867l., and of the quarter of 168,129l.
The chief deficiency on the year, as well as on the quarter, isin the customs duties. After so much has been said respecting an improvement in trade, this will doubtless appear strange at first sight; but a closer examination will show that this result is, under the circumstances of the case, in no way at variance with the symptoms of improved business. The new tariff, by which duties to a large amount were reduced, came into operation on the 1st July, 1842. The present return, consequently, embraces in the first year, 1842, three quarters at the old rates of duty. The corresponding quarters of this year, at the new rates, show a reduction of 711,6867. The last quarter of each year, from July to October, exhibits the result of the same rates of duties, and that of the present year shows a decrease of 414,4691. It must, however, be remembered that two very important and accidental circumstances tended greatly to swell the income of that quarter in 1842. First, the new tariff was under discussion from April till July during that period the clearances at the Custom house were very trivial; towards the close of the quarter business was almost at a stand; -with the new quarter commenced the new scale of duties, and a rush of business to replenish exhausted stocks was felt at the Custom house, such as had never been before experienced. And second: During that quarter last year duty was paid on upwards of two millions of quarters of wheat and flour, while this year the quantity does not reach one-third of that of last year. The difference in the receipts of these corresponding quarters is more than accounted for by this item; on all other articles there is an increase. Leaving out of the account the article of corn, and allowing for the diminished rates of duty, the income from the customs exhibits an increase.
对本系列内容需要深度的了解并且需要的可以关注本公众号后，在后台留言获取联系信息。
长年致力于原版资料整理，驱动数据，历史研究。详细点开《用数学统计倒推历史问题，撞出了新的火花。本号作者为什么要坚持这个公众号》了解作者
页:
[1]