浅谈清代当税税率的演变

The Changes of Pawn Tax in Qing Dynasty

典当业是清代三大行业之一,当税是清代杂税中的一个税目,数额不大,往往是州县官征收存留起解。清代后期典当业税制发生了很大变化,尤其是光绪朝。光绪朝因灾害、战争所迫,税率有所增加,当税也在其列,当税由五两至五十两不等,而且增加了各种形式的当捐,这成为遏制典当业发展的瓶颈,以至到清末民国时期典当行渐渐歇业。

As one of three major trades in Qing dynasty, pawn - broking is very popular. And pawn tax, though the number is not large, is always collected and retained by the county magistrates. In the later Qing dynasty, especially Guang Xu period, pawn tax has experienced a great change. So the paper comparatively studies the tax rate in that time with the purpose to have an all -round knowledge of it.