This paper analyzes the establishment of the mining resource management system and the process of mining tax collection in Northeast China during the late Qing Dynasty. After the Opium War, the Qing Dynasty faced challenges from Western imperial powers and sought to address its financial crisis by focusing on mining resources. The Northeast region, rich in essential resources for industrialization, became the target of imperialist competition. To secure revenue and sovereignty over these resources, the Qing government launched the Northeast Mining Bureau and began collecting mining taxes.
The late Qing Northeast frontier region experienced a severe crisis due to resource depletion and local financial difficulties. The imperialist expansions of Russia and Japan threatened the resource sovereignty and territorial integrity of the Northeast, while the influx of immigrants caused significant economic and environmental changes. In response, the Qing government implemented various reforms, including strengthening border defenses, though financial hardships persisted.
During the push for mining development in the late Qing, the management of resources in regions like Jilin and Heilongjiang became critical. Gold mining, in particular, played a crucial role in bolstering border defenses and securing funds for the Qing government. By expanding mining rights to private merchants, the government sought to enhance economic efficiency. These mining developments and tax collections made significant contributions to military and administrative finances.
During the Guangxu reform period, the Qing government formalized its mining management laws and established a more structured mining tax system. National and local taxes were distinguished, and the financial restructuring efforts aimed to create a modern budget system. In the three northeastern provinces, fiscal reforms were also implemented, impacting the management of mining resources and contributing to the financial strength of the region during the late Qing period.