从徽州文书看清末钱粮的私派陋规

The land tax's corrupt rules of private gangs in late Qing Dynasty from Huizhou documents

清代后期,是国家的多事之秋。内忧外患加剧了国家财政的需求,而战乱的破坏又使农村的地丁钱粮失额严重,政府不得不在正额之上,施行诸多名目如亩捐、厘谷等的"附征",以及漕粮改折等勒折浮收的手段,来增加政府的财政收入。然而这些制度内的附征和改折,往往又成为地方官吏营私舞弊的重要途径。文章通过清代光绪年间徽州府歙县、黟县等地的钱粮案卷文书资料,对这一时期地方钱粮浮收的实际情景,作一个案性的细部考察,以便对清代后期钱粮浮收的实质,有一个更为全面和清晰的了解。

There was an eventful year in late Qing dynasty. Internal and external problems exacerbated the national financial requirements, and the destruction of war made the amount of rural Diding land tax serious losing. In order to increasing the fiscal revenue, the government had to implement extra collection such as tax per mu, Ligu and so on, as well as tribute grain changing deficit, except the amount of formal rules. However, these extra collections and changing deficit within system often became the important way for local officials＇ malpractice. In this paper, we investigated the actual scene of the local land tax extra collection through the land tax documents of Huizhou Shexian, Yixian and other places in the period of Guangxu emperor, thus we have more comprehensive and clear understanding of the essence of the land tax in late Qing dynasty.