泰山香税制度新证

New Evidence to Mount Tai Incense Tax System

香税是明清时期官方对朝山香客征收的一个特殊税种,以泰山税额最巨、影响最大。泰山香税的征收,可溯源至宋代,其管理权历经了由东岳庙令、奉符县令到袭庆知府的演变过程,反映出岳庙香钱在官府财政中日渐重要,最终促成其管理权上移。时至元代,尽更宋制,香资改由道士掌管。明代,镇守地方的宦官与当地官员围绕香税发生矛盾和管理权的争夺,明前期香税主要由泰安州管理,明中叶正式启征泰山(入山)香税后,建立了一套完整的管理制度,设置了专司香税的总巡官与分巡官。入清之后,香税管理体制又有重大变更,先是在泰安州下增置总巡厅,专摄香税事务。到了乾隆朝,由于多种原因,香税制度被废止。新发现的税票实物可以证实,晩清香税复征,主要由地方政府主导而非朝廷,反映出当时财政的窘迫及财政大权的转移。

Incense tax was a special tax levied by the authorities on pilgrims during the Ming and Qing dynasties,with Mount Tai having the hugest tax amount and being the most influential.Mount Tai incense tax can be traced back to the Song dynasty.Its management went through the process from Host of Dongyue Temple,through Magistrate of Fengfu County and then to Magistrate of Xiqing Prefecture,which reflected the rising importance of the incense tax of Mount Tai Temple in the government finances,leading to the shift-up of the management.When it came to the Yuan dynasty,the Song system was totally changed,as the incense incomes were handled by the Taoist priests.In the Ming dynasty,the eunuchs guarding the regions conflicted with the local officials on the incense tax and hunted for its management.In the early stage of the Ming Dynasty,the incense tax was mainly managed by Taian District.After the(entering mountain)incense tax was levied officially in the middle of the Ming Dynasty,a complete set of management system was built,and chief inspector and associate inspector in charge of the incense tax were established.Entering the Qing dynasty,there was a major change in the management system of incense tax.In the beginning,Chief Inspection Bureau was added to Taian District to take charge of the incense tax.Up to the Qianlong Period,the incense tax system was abolished for many reasons.The newly discovered tax bill can confirm that the incense tax was resumed at late Qing Dynasty,which was mainly carried by the local government rather than the central government,reflecting the financial distress and the transfer of financial power at that time.