关键词: 晚清, 铁路公司, 代商纳税, 铁路商税, 火车票税

Abstract: In the late Qing Dynasty, taxation on the railway companies was mainly in three aspects. First, the company had to pay taxes in the form of donation as required. Second, the company paid taxes for businesses and the tax burden was shifted. Third, attempts were made to levy business tax of railway companies and tax on train tickets. Actually, the donation tax and shift of tax burden formed the burden on the companies. However, measures like business tax on railways and train tickets did not take effect as a formulation. Donation tax and the shift of tax burden turned from a makeshift way of funding in the early Qing Dynasty into a must in the late Qing Dynasty. To some degree, it reflects the development of tax system in the Qing Dynasty. And the shift of tax burden means that bad tax structure holds back railway operation. Generally, in imperfect tax system, the taxation on the railway company was a heavy burden on its development.

Key words: the late Qing dynasty, railway company, business tax on railway companies, tax on railway company operation, tax on railway ticket