安徽史学
安徽史學
안휘사학
HISTORIOGRAPHY ANHUI
2015年
1期
115-118
,共4页
徽州文书%清末钱粮%私派陋规
徽州文書%清末錢糧%私派陋規
휘주문서%청말전량%사파루규
Huizhou documents%the land tax in late Qing dynasty%corrupt rules of private gangs
清代后期，是国家的多事之秋。内忧外患加剧了国家财政的需求，而战乱的破坏又使农村的地丁钱粮失额严重，政府不得不在正额之上，施行诸多名目如亩捐、厘谷等的“附征”，以及漕粮改折等勒折浮收的手段，来增加政府的财政收入。然而这些制度内的附征和改折，往往又成为地方官吏营私舞弊的重要途径。文章通过清代光绪年间徽州府歙县、黟县等地的钱粮案卷文书资料，对这一时期地方钱粮浮收的实际情景，作一个案性的细部考察，以便对清代后期钱粮浮收的实质，有一个更为全面和清晰的了解。
清代後期，是國傢的多事之鞦。內憂外患加劇瞭國傢財政的需求，而戰亂的破壞又使農村的地丁錢糧失額嚴重，政府不得不在正額之上，施行諸多名目如畝捐、釐穀等的“附徵”，以及漕糧改摺等勒摺浮收的手段，來增加政府的財政收入。然而這些製度內的附徵和改摺，往往又成為地方官吏營私舞弊的重要途徑。文章通過清代光緒年間徽州府歙縣、黟縣等地的錢糧案捲文書資料，對這一時期地方錢糧浮收的實際情景，作一箇案性的細部攷察，以便對清代後期錢糧浮收的實質，有一箇更為全麵和清晰的瞭解。
청대후기，시국가적다사지추。내우외환가극료국가재정적수구，이전란적파배우사농촌적지정전량실액엄중，정부불득불재정액지상，시행제다명목여무연、전곡등적“부정”，이급조량개절등륵절부수적수단，래증가정부적재정수입。연이저사제도내적부정화개절，왕왕우성위지방관리영사무폐적중요도경。문장통과청대광서년간휘주부흡현、이현등지적전량안권문서자료，대저일시기지방전량부수적실제정경，작일개안성적세부고찰，이편대청대후기전량부수적실질，유일개경위전면화청석적료해。
There was an eventful year in late Qing dynasty.Internal and external problems exacerbated the national finan-cial requirements,and the destruction of war made the amount of rural Diding land tax serious losing.In order to increasing the fiscal revenue,the government had to implement extra collection such as tax per mu,Ligu and so on,as well as tribute grain changing deficit,except the amount of formal rules.However,these extra collections and changing deficit within system often became the important way for local officials’malpractice.In this paper,we investigated the actual scene of the local land tax extra collection through the land tax documents of Huizhou Shexian,Yixian and other places in the period of Guangxu emperor, thus we have more comprehensive and clear understanding of the essence of the land tax in late Qing dynasty.
