实征、定额与奏销:清代云南矿税研究

Actual Receipts, Tax Quotas, and Reported Accounts: A Study of the Mining Tax in Yunnan during the Qing Dynasty

清代云南矿业在中国矿业发展史上具有重要的地位,而矿税是研究矿业规模和矿业管理的重要依据,故清代云南矿税问题是清代矿业研究的核心问题之一。但是,以往的研究大多直接引用文献中的矿课数据,并未追究其来源和内涵,甚至以定额替代实征。因此,本文在分析清代云南矿税来源与内涵的基础上,借助清代奏销档案,推算清代云南全省实征矿税银数量,并对其变化和原因进行分析,以期推进清代矿业研究。

The mining industry of Yunnan in the Qing Dynasty has an important position in the history of the development of mining in China, and the mining tax has been an important foundation for the study of the scale of mining and mining management. The mining tax of Yunnan has been a core issue in research in the Qing Dynasty, however, most previous studies have directly quoted the data in the literature without critically examining the origin and content of the data, and some have even conflated the actual tax collection with the tax quota. Therefore, based on an analysis of the source and composition of the Yunnan tax and the archives of officially reported accounts, this article calculates the amount of silver tax actually collected in Yunnan province, and analyzes the process and rationale underlying the tax collection in order to advance the study of mining in the Qing Dynasty.