清代统一比限制度的建立及其演变

The Establishment and Evolution of Qing Dynasty Uniform Bixian System

比限制度为清代四大催科法之首,其历经了从"十限制"到"各地灵活设限"再到"上下忙两限制"的复杂演变过程。其中"十限制"约推行了80年(顺治十年至雍正十一年),要求全国通行。"各地灵活设限"推行了约81年(雍正十二年至嘉庆二十年),在这个时段,各地推行"上下忙两限制"渐成风气。不过,全国强制统一推行"上下忙两限制"则始于嘉庆二十年(1815年),此后终清不变,时间约为90年。但不管是"十限制"还是"上下忙两限制"时期,到各地具体执行时皆有所变异,其中"十限制"时期尤为普遍和复杂。而纳税成本、防止各种弊端以及纳税便利是推动比限制度演变的核心因素,但常常顾此失彼,法久弊生,没完没了,但总体来看,其制度越来越趋于合理。

The Bixian system was the first of the four laws of Cuike in Qing Dynasty.It went through a complex evolution from"Ten time limits"to"Flexible time limit in different places"and then to"Two time limits".Among them,"Ten time limits"was implemented for about 80 years(from the 10 th year of Shunzhi to the 11 th year of Yongzheng),requiring nationwide adoption.The"Flexible time limit in different places"was implemented for about 81 years(from the 12 th year of Yongzheng to the 20 th year of Jiaqing).During this period,the implementation of the"Two time limits"gradually became popular.However,the mandatory and unified implementation of the"Two time limits"nationwide began in the 20 th year of Jiaqing(1815),and remained unchangeably for about 90 years in the Qing Dynasty.However,whether it is the period of"Ten time limits"or the period of"Two time limits",there are variations in the specific implementation in various places,among which the period of"Ten time limits"is particularly common and complex.The cost of paying taxes,the prevention of all kinds of disadvantages and the convenience of paying taxes are the core factors that promote the evolution of the Bixian system.However,the law is always concerned with one thing and losing the other,and after been carried out for a long time,the abuses will gradually be produced.But on the whole,its system is becoming more and more reasonable.