清代咸同年间湖南捐输的运作与协饷转变

The Transformation of Hunan Fiscal Contributions and Inter-Provincial Transfer Payments in the Reign of Xianfeng and Tongzhi of Qing Dynasty

咸同时期捐输形式逐渐多样化,既有传统的各省自行收捐,也出现了隔省办捐。从咸丰元年至同治六年湖南本省捐输筹措了717万两的财政收入,成为维系湖南财政运转的重要来源,同治以后,贵州、云南、甘肃、安徽等省在清廷的授权下相继来到湖南开办捐局,抵充协饷,湖南虽希望通过统收米捐来抵制,但收效甚微。同时湖南也以援黔军务为由从江西统捐中获得分成,并直接派遣委员前往福建办理援黔捐输。多种捐局开设反映咸同战时财政体制下,捐输作为传统财政收入成为协饷制度的有效补充,但各省捐局之间互相竞争,也导致捐税征收的混乱与低效。

During the reigns of Xianfeng and Tongzhi,the forms of provincial fiscal contributions gradually diversified.There were traditional collections of contributions organized by the provinces,as well as inter-provincial contributions.From the year 1851 to 1867,Hunan province collected 7.17 million taels of fiscal revenue through contribution,which became an important source of revenue to maintain the financial operation of Hunan.After the Tongzhi reign,Yunnan,Guizhou,Gansu,Anhui,and other provinces successively came to Hunan to set up inter-provincial contribution bureaus under the authorization of the Qing court to offset the transfer payments.Although Hunan hoped to use rice contributions to counter other provinces’ contributions,it had little effect.At the same time,Hunan also obtained a share of Jiangxi’s unified contributions on the grounds of aiding military affairs in Guizhou,and directly dispatched officers to Fujian to handle donations to Guizhou.Afterwards,Hunan turned to the contribution bureau set up in the province to integrate contributions to aid defense.From the perspective of the actual contributing province,although the contribution has supplemented the government’s payment system,due to the Board of Revenue’s inability to control the situation,the competition among the provincial contribution bureaus also led to confusion and inefficiency in collections.