清初常州府田赋的起运与存留——基于康熙三十二年数据的分析

The Transportation and Preservation of Land Tax in the Qing Dynasty:Based on the Data of Changzhou Government in 32nd Year of the Kangxi Emperor

田赋征项在历代的赋税征收中始终占据着重要地位。明清时期的田赋收入首先要满足中央财政开支的需要,地方存留所占的份额有限。受长期战争的影响,清初时期虽然强调征收田赋中央与地方起存参半,但一直难以落实,三藩之乱平定以后,起存占比仍严重失衡。分析康熙三十二年常州府的田赋征收数据可见,因钱粮过度起运,地方可支配存留严重不足,因而被迫裁减地方官员薪俸和裁汰衙役。受经费困窘的影响,地方官非法谋求新的收入途径,继而滋生吏治腐败,而这些问题的交织也加重了地方百姓的负担。

The land taxes accounted for the great proportion of the national tax in the Chinese Dynasties.The land tax was first to meet the needs of central government expenditure in the Ming and Qing Dynasty,the amount of local remains was often very small.Due to the long term war,the land tax transportation and the retention ratio in the beginning Qing Dynasty was seriously unbalanced,after pacified“the Revolt of Three Feudatories”,that was even more serious.Our research on the levying land tax data of Changzhou in the 32nd year of Emperor KangXi’s reign show that excessive money were supplied to the central government,little money were left for local construction.The seriously shortfall in tax retention led to reductions in salaries for local officials and the number of Yamen runners.Under the influence of financial embarrassment,the officials illegally seek new income approach,and caused the corruption of the bureaucracy.These problems all piled on the working people and became an unstable factor of the Qing Dynasty.