论清代大运河漕粮税收征管中科举文士的法律责任与优惠待遇

On Legal Liabilities and Preferential Treatments of Scholars Who Passed the Imperial Examinations in the Grand Canal Grain Tax System in Qing Dynasty

为了保障大运河漕运水路畅通所需的巨额财政赋税的征收管理,清代漕运法律对于科举文士奉行普遍征收原则,对于他们的抗税、欠税等涉税违法行为规定了严格的行政责任与刑事责任。同时,在遵循“郑重斯文优待文士”的理念下,在漕粮赋税征缴上,清朝法律对于科举文士,还推行了清以前朝代所设有的因人制宜、分类管理的细化税收优惠措施,这为我们现代完善税收征管法提供了历史借鉴。

In order to guarantee the huge fiscal budget for the transportation along the Grand Canal,the Grand Canal grain tax laws in Qing Dynasty adopted the principle of universal taxation even to those scholars who passed the imperial examinations,and had strict admimistrative and penal liabilities for their refusal to pay tax,tax evasion,and other illegal behaviors.Meanwhile,with the idea of“preferential treatments for Confucian scholars”,the Grand Canal grain laws of Qing Dynasty also provided all kinds of preferential treatments to those sholars who passed the imperial examinations,which could be seldom seen in former dynasties and might provide some insights for modern system of taxation laws.