有界之外:明清崇文门征税考论

A Study on Taxation in Chongwenmen Customs during Ming and Qing Dynasties

崇文门征税始于明初,宣德年间列入钞关;清代划为户部关。明清时期崇文门虽征商税,但并非为地方零星税收,其税额在全国税关中位居前列。清代崇文门归户部管辖,税额分别报解户部、内务府及监督留用。从差官来看,崇文门分设正、副监督,分别由户部及内务府派遣;具体经征人员则多由监督自行委任家人及亲信充任。特殊的差官体系,多重税收构成,加之京城复杂的征税现状,使得崇文门征税弊政尤为突出。

Chongwenmen began to levy taxes in the early Ming dynasty,and then was classified to Chaoguan;it was divided to the customs belonged to Hubu in the Qing dynasty. In the Ming and Qing Dynasties, although Chongwenmen customs collected business tax, it was not a sporadic local tax. Chongwenmen customs was under the jurisdiction of Hubu, while the taxes were reported to Hubu,the Ministry of Internal Affairs and the Ministry of Supervision for Retention. Chongwenmen Customs had two supervisors, who were respectively sent by the Ministry of Hubu and the Ministry of Internal Affairs;the specific personnel for recruitment by the supervision of their own appointed Household servants. The special official system and multiple taxation, combined with the complicated taxation situation in the capital, made taxation malpractice particularly prominent.