本文以清末推行的釐金制度為研究標的，探討自十八世紀以來在臺灣形成的官商利益結構，如何肆應釐金制度的實施。咸豐年間爆發的太平天國事件，促成釐金制度的萌生與推行。臺灣在傳統官商利益結構下，透過官租、生息銀兩、樟腦專賣，且由行郊抽分支應地方公事，便可維持地方秩序與財政。然而，省級官員下令臺灣抽釐，破壞官商平衡的關係，造成地方商人抗議，以致抽收釐金費率低廉，成效微薄。但在戴潮春事件發生後，傳統官商合作的各項財源已不敷鉅額軍餉需求，臺灣道丁曰健遂推廣抽釐，補足財政缺口。但實際上要提升釐金成效，仍需依靠地方士紳、郊商之配合，所以官方不得不與紳商談判，甚至讓利。由於官商協調並未達到預期的效果，商人逃漏釐金問題嚴重，直接反映在釐金抽數的衰退上。臺灣道夏獻綸決定將釐金直接交由商人承包，即重回由紳商包辦官租之模式，確保釐金有一定收數。即便其後臺灣道劉璈奉省府命令提高釐金費率，最終卻也是在與商人協調下，作名義上的帳目變更和掩護其投機操作而已。當巡撫劉銘傳接手臺政，意欲革辦左右釐金之包商，卻不了了之。由此可見，新實施的釐金制度在臺灣的運作，最終仍融入傳統的官商利益結構，而非如以前研究者所說的國家控制力擴張。

This article examines how internal tariff lijin implemented in late Qing Taiwan affected the traditional government-business interest structure. The prevailing practice of local governments in Taiwan was to generate revenues through official rent, interest from investment fund, and monopolistic sale of camphor. Together with dues collected from commercial guilds jiao, these revenues financed the public expenditures, fostering fiscal stability and maintaining social order. With the outbreak of Taiping Rebellion in the 1850s, lijin was introduced for extra revenue; yet, it jeopardized the then existing government -business interest structure. Moreover, protests from merchants resulted in low lijin imposed, undermining its effectiveness in generating revenue. Following the Dai Chaochun Incident, extra source of funds was needed more military expenses. Hence, lijin was again promoted. To enhance its revenue-generating efficacy, cooperation from local gentries, merchants and guilds was a must. Negotiation was made and brokerage was paid. Nevertheless, the merchants remained dissatisfied and evasion was rampant. To root out the problem, the government decided to contract the collection of lijin to merchant groups and made lijin a part of the government-business interest structure so as to turn it into a constant source of revenue. Despite of such measures, this taxation system remained ineffective with evasion and fake accounting under the collusion of the merchants. Attempts from Governor Liu Mingchuan in reforming the lijin system failed, showing that even as part of the government-business interest structure, it had never been controlled by the state power.