“论亩”、“照粮”还是“照银”--明末清初中央层面关于辽饷练饷加派方式的争议

Revenue Imposed by per Mou,by per Dan and by per Liang——Dispute of Central-level Revenue Imposing ways during the late Ming and early Qing Dynasty

明末的辽饷加派以全国一律亩加九厘的额度摊派到各省,貌似公正,但大江南北,田地肥瘠不一,出产相差甚大,税额征解亦颇悬殊,却以同一标准加征,引起了很大的争议。自万历末年开始加征,到天启、崇祯年间,中央层面一直都有不同的意见。围绕着派征的方式,是论亩、照石还是照银,争论交锋不断。清顺治十八年,全国加征练饷每亩一分,关于加派方式,亦引起了一定的争论。

In the late Ming dynasty, the central government imposed Liaoxiang revenue （辽饷） to all provinces by ordering that every mou （亩） field should be taxed by 9 li （厘） in the course of the imposing which resulted in debate as there were big differences all over China. There was argument about how to impose Liaoxiang revenue （辽饷）, imposed by per mou （亩） or per dan （石） even per liang （两）, in central government lasting from the late Wan- li period （万历） to Tianqi period （天启） and Chongzhen period （崇祯） . In Shunzhi （顺治） 18th in Qing dynasty, when the central government imposed Lianxiang revenue （练饷） to all provinces by ordering that every mou field should be taxed by 1 fen （分）, the same thing happened.