摘要
清朝政府通过从康熙“滋生人丁永不加赋”到雍正“摊丁入地”的赋役改革，建立起完备的赋税制度。丁银和地粮是清代赋税的基本内容。康熙的不加丁赋政策，首先使全国的丁银总额固定下来。雍正年间的摊丁入地，又利用地亩稳定性的特点，使得业已固定的丁银总额更易征足。由于地亩本身的增长变动不大，地丁合一实际上使得清代赋税正项征收总额长期处于相对稳定的水平。从财政收入的组织功能上看。
The taxation system in Qing Dynasty was set up through a reform from 'no incresase of tax for the newly born' in the Period of Kangxi, to 'tax based on land' in the Period of Yongzheng. The content of taxation in Qing Dynasty consisted in basically poll tax and tax of grain on land. Kangxi's policy of 'no increase of tax for the newly born' stablilized the total amount of the tax, while Yongzheng's policy of 'tax based on land' made the task of collecting tax much easier as the total amount of tax was determined by the size of land one owned which was even more stable. The relatively unchanging quantity of farm land meant that the amount of tax could remain unchanged for a longer period of time. Thus, from the organization of tax collection we can safely conclude that the characteristics of the taxation system in Qing Dynasty appeared to be remarkably one on rations.
出处
《中国人民大学学报》
CSSCI
北大核心
1997年第1期61-68,共8页
Journal of Renmin University of China
