清代田赋灾蠲制度之演变

Research on the Development of Land Tax Exemption System in the Qing Dynasty

田赋灾蠲制度是清代荒政史研究的重要内容,由勘报灾期限、灾蠲分数、特殊灾蠲、灾蠲流抵、违规惩处和防弊措施等有机构成,联动配套实施,其中根据灾害等级确定的灾蠲分数是核心内容。从清代田赋灾蠲制度的演变过程看,顺康雍三朝是该制度的逐步形成期,乾隆前期为其成熟完善期,嘉道以还为其调整变革期。灾蠲分数定例于乾隆三年最终确定并沿用至清末,它主要针对寻常灾害,并非田赋灾蠲的唯一依据。康熙朝的"破格赈恤"之例、嘉道之际的"成灾最重"全免事例,以及咸同以降援引嘉道成案并增加灾蠲分数以弥补赈抚经费不足,均属灾蠲制度的核心内容。清代根据财政经济力量变动调整灾蠲分数,重新划定灾害等级的做法,不仅是研究当时灾情的重要历史依据,也为当下进行科学有效的灾害分级管理与防灾救灾工作提供了历史借鉴。

The core of the land tax exemption system was the proportion of exemption, which was calculatedin accordance with the disaster severity. Reviewing the development of that system, it was formed in Shun-Kang-Yong period, perfected in early period of Qianlong, and adjusted in the late Qing dynasty. The proportionof exemption was fixed in 1738 and observed to the late Qing dynasty, mainly serving ordinary disasters, not anexclusive standard. Higher proportion beyond the regular practice was also a significant measure, which was exemplified by the cases in Kangxi and Jia-Dao period when the land tax was specifically reduced or removed forsevere catastrophes. Those previous cases were occasionally followed as a compensation for the insufficient finance in the late Qing dynasty.