清代新疆建省后的田赋制度

The Land-tax System of Xinjiang Province in Qing Dynasty

田赋制度是清代新疆赋税制度的重要内容之一。本文考察近代新疆建省到清朝灭亡这一时期的田赋制度 ,力图清晰勾勒此间新疆田赋制度所包含的田制、税则税率、征收形式、耗羡、征收管理、定额收入等基本情况、变化及特点 。

The land-tax system is one of important items in Xinjiang's taxation during the Qing dynasty.The essay surveys the land-tax system from the establishment of Xinjiang province and collapse of the Qingdynasty and clearly describe land system, tax regulations, tax rate, levy form, consumption of abundance,levy management, quoted income as well as change and character so as to further study levy system in theQing dynasty and relationship between finance and social economy. [