清代沅水流域竹木税征收研究

Research on the Wood Tax Levy in the Yuanjiang Basin During the Qing Dynasty

辰关是清代湖南唯一的中央税关,位于辰州府沅陵县,清中期以后税额在1.8万两以上,在工关中排名第六。辰关负责征收竹木税和盐税,过关木材主要来自清水江流域的杉木和湘西地区的杂木,食盐来自安徽的淮盐。清廷为了保证辰关关税的征收,设置了严格的管理和考核制度,雍正时对税收则例进行了修改,并要求每年上报税额进行考核。通过税收数据,可以看出沅水流域的木材经历了从雍正到乾隆后期的增长再到嘉庆以后的波动。常关税增加了朝廷的财政收入,客观上也促进了沅水流域商品流通的发展。

Chenguan Customs, the only central customs in Hunan Province, was located in Chenzhou prefecture, the Yuanling County, whose tax amount ranked sixth in the central customs since the middle of Qing Dynasty. Chenguan Customs was responsible for levying taxes on bamboo, wood and salt. Most timber was Chinese fir from the Qingshui river and hardwood from the western Hunan region; the salt was mainly from Anhui Province. In order to guarantee more taxes of Chenguan Customs, the Qing government established a strict management and evaluation system. The tax regulation was modified during the reign of Yongzheng, and it was required to report the annual taxes for assessment. From tax data, the timber from Yuanjiang Basin has experienced fluctuations from Yongzheng period to Jiaqing period. The collected taxes increased the revenue of government and promoted the development of circulation of goods in Yuanjiang Basin.