清代雍乾后的赋役催征机制

Levy Mechanism of Tax and Labor Conscriptions after Emperors Yongzheng and Qianlong in the Qing Dynasty

清初沿明制,通过里甲制度来催征赋役,但这一制度在其运作中很快就出现了现年负担沉重、豪劣包揽和催征系统严重紊乱等弊病。为矫正这些弊病,清廷和各地官府采取各种措施对赋役制度进行改革,但也仍然需要一定形式的催征。有清一代始终没有正式颁行过统一的赋役催征制度,雍乾以后各地自行改革,形成了顺庄催征、乡地催征、里甲催征和义图催征等几种不同的催征机制。这几种催征机制就其基本特征而言,可归结为当时人所谓的"板法"与"活法"。然"板法"与"活法"都存在严重弊病,导致催征效率低下。清政府不去建立常规的行政组织来管理户口、土地和赋役册籍,反映了它只求保证政府税收而不关心国家治理和社会民生的治理理念。这种落后的治理理念是导致赋役催征弊病严重、效率低下的根本原因。

In the Qing dynasty tax was levied according to the levy mechanism of the Ming dynasty,but there soon appeared many problems.To solve the problems,the Qing court and local governments took many measures,but some certain form of levy mechanism was still needed.In the Qing dynasty the unified levy system was not made,so after emperors Yongzheng and Qianlong various reforms were carried out.However,these reforms did not work well.In fact the Qing government should set up the regular organization to manage registered permanent residence,land,tax and labor conscriptions.In conclusion,the Qing government focused on the tax instead of management.It is this backward idea that leads to the low efficiency of levy mechanism.