清代州县差役的赋税征收职能及贪赃行为

Taxation Duties and Corruption of Minor Officers in Qing Dynasty Prefecture and County Governments

清代州县差役承担着州县政府的田赋催征、漕粮征收、差徭征派等各项繁杂事务,是州县赋税征收职能得以正常运转的重要一环。正因为差役是州县赋税征收的直接执行者,他们恣意扰害、勒索乡民,贪赃舞弊手段层出不穷。究其原因,要从清代的社会制度角度来分析。

The duties of minor officers [chaiyi] in prefecture or county governments in Qing dynasty include collecting land taxes and tax grain and arranging forced labour. When performing these duties, the minor officers appropriated civilians＇ money in various fraudulent ways. Such phenomena have been explained by examining the Qing hierarchical, economic and political systems.