论耗羡归公

About the Haoxian over to the Public

耗羡归公是清代财政史和政治史上的一个重要事件。作为赋税的一种附加,耗羡的征收,明代以来一直存在,大多属于官员的私自征收和私自派用,从一个层面上也反映出官员的贪婪和吏治的腐败。耗羡归公的关键是将官员的私自收入改为政府的正式财政收入,在整肃吏治和弥足财政方面有双重的作用。同时,耗羡归公,由于规定了各省的耗羡征收比例,原来普遍存在的耗羡滥征在一定程度上受到遏制。自雍正元年耗羡归公在山西省开始实施后,各省陆续实施。耗羡归公以后,耗羡银主要用于支发养廉、弥补亏空和地方公用。耗羡归公的实施,也就同时意味着养廉银制度的肇始和财政制度的清理整顿,并在一定程度上缓解了一些地方财政支出无着的现象。当然,耗羡归公也存在着弊端,特别是在耗羡的动用上,由于缺乏制度上的具体规定,弊端更加明显,雍正帝晚年已经有所觉察,乾隆年间开始对耗羡进行清理,并制定了《耗羡章程》,对耗羡的征解、支发、奏销,有了各种具体的规定,并将一部分耗羡划入起运项下,一部分耗羡划入存留项下,改变了原来耗羡基本为存留的模式。

It is an important event to turn the Haoxian over to the public in the financial history and political history of the Qing Dynasty. Four subjects are discussed in this article:the first is the implementation of levying the Haoxian and turning it over to the public,the second is the use of the Haoxian money given to the public,the third is the distribution of the Haoxian money,the forth is the check of the Haoxian after Yongzheng and the relationship between the Haoxian and reservation. As a kind of attachment of taxes,levy of the Haoxian had existed since the Ming Dynasty. It was the most secret behavior of officials,which reflected the greed and corruption of them. The point of turning the Haoxian over to the public was changing the secretly income of officials into the financial revenue of the government,and it worked both in straightening officials out and making up the finance. At the same time,as the proportion of the Haoxian levy in all provinces were stipulated,the phenomena of levying the Haoxian excessively which had existed generally were restrained to a certain extent. Since the measures of turning the Haoxian over to the public in Shanxi Province was implemented in the first year of the Yongzheng,it was held in all provinces one after another. Haoxian money was mainly used in distributing the Yanglian money,making up the deficit and local public use after being turned over to the public. The implementation of turning the Haoxian money over to the public meant the beginning of the Yanglian money system and the overhaul of the fiscal institution,it also reduced the phenomena of local fiscal expenditure becoming unavailable to a extent.