清朝同光时期贵州隔省捐输研究

A Study of Guizhou Inter-Provincial Contribution during the Reign of Tongzhi and Guangxu Emperors of Qing Dynasty

太平天国运动后,东南各省军费浩繁,应解贵州的协饷欠解严重。同治三年(1864),清廷将道府州县等实官收捐权收归户部,但在三年后允许贵州省继续开办,贵州省借机办理隔省捐输,赴外省推行实官捐以抵充协饷。贵州先后在湖南、四川、湖北、广东、广西、江苏、山东等省设立黔捐局,至光绪五年(1879),捐输所得超过2170万两。探究这一时期的贵州隔省捐输情况,可以看出作为传统财政收入的捐输在晚清财政体系中仍占重要的地位,同时可以透视清廷调剂省际财政的努力及其实际运行。

After 1850,the provinces in the southeast stopped to transfer the Inter-provincial Contribution fund to Guizhou.In1863,the Qing government transferred part of the contribution authority to the Ministry of Revenue.Guizhou took the opportunity to request the establishment of inter-provincial contributions and had successively set up Guizhou Contribution Bureaus(Qian Juan Ju)in Hunan,Sichuan,Hubei,Guangdong,Guangxi,Jiangsu,Shandong and other provinces.From1864 to 1879,Guizhou received more than 21 million taels through contributions from other provinces,accounting for 36.11%of its military expenditure and thus ensuring the financial survival of the province.By examining inter-provincial contributions to Guizhou,we can have a glimpse of the importance of contributions in the traditional fiscal system of the Qing Dynasty on the one hand and the efforts of the royal government in transferring fiscal resources among provinces on the other.