摘要
田赋及其附加税是经济史研究的一个基本议题。清代四川津贴由地方官自行按粮摊征到征银,如同田赋正额;捐输从地方官劝捐到按粮摊征。咸同以降,川省财政支出日益加增,四川总督按年奏征津贴与捐输几成定例,可视作“非正式”的田赋附加税。晚清四川学额、中额增长,实由津贴与捐输“合力”所致。基层州县津贴与捐输的征解,往往由乡村职役、衙门差役共同完成,与地丁银征解系统无殊。受行政与财政改革、地方权势转移、办理地方公事等影响,基层州县津贴与捐输的经收公局及其局士构造均有变化。津贴与捐输制度,为审视晚清社会变迁与财政结构变动、中央与地方的互动提供了重要切入点。
The land tax and it's surcharge is a basic topic in the study of the economic history.In the Qing Dynasty,the Sichuan's Subsidy(Jintie)had undergone the variation from local officials'self-collection on the basis of grain distribution to as the quota of the land tax.The Contribution(Juanshu)had transferred from local officials persuaded the gentry and people to donate to levied on the basis of grain distribution.After the Xianfeng and Tongzhi era,the fiscal expenditure of Sichuan Province increased day by day,and the Governor-General of Sichuan requested to collect the Subsidy and Contribution on an annual basis,almost as a forever precedent,which could be regarded as informal additional taxes on land.In the late Qing Dynasty,the quota of Sichuan's Government Student(Xue-e)and the Provincial Graduate(Zhong-e)had increased,which were virtually caused by the joint efforts of Subsidy and Contribution.In Local County,the Sichuan's Subsidy and Contribution were collected and transported by the Rural Vocational Service and Yamen officers,which was no different from the Land Tax system.However,affected by the administrative and financial reform,also with the transfer of local power structure,handling the local public affairs and other factors,the composition of local bureaus and their staff had changed in the Local County.The institution of Subsidy and Contribution in Sichuan provided an important entry point for examining the social and fiscal structure changes,as well as the interaction between the central and local government in the Late Qing Dynasty.
作者
李庆宏
刘诗古
Li Qinghong;Liu Shigu
出处
《中国经济史研究》
北大核心
2023年第6期42-61,共20页
Researches in Chinese Economic History
基金
国家社会科学基金一般项目“清代南部县宗教与乡土社会研究”(批准号:18BZS076)的阶段性成果之一。
关键词
四川
津贴
捐输
财政结构
社会变迁
Sichuan Province
Subsidy
Contribution
Fiscal Structure
Social Changes
