中央与地方:清代咸同时期的捐纳价格与制度变迁

Central and Local Government:A Study on the Contribution Price and the Institutional Adjustment in the Xianfeng and Tongzhi Period of Qing Dynasty

捐纳是清政府重要财政收入来源,咸丰初年太平天国运动爆发后,为增加财政收入,清政府大开捐纳。户部、各省、粮台因竞争收捐,纷纷降低捐价,导致办捐混乱,最终严重破坏吏治,造成恶劣影响。同治以后,清廷通过分类定价的方式,提高道、府、直隶州、州、县正印官价格;并在咸丰九年(1859)、同治八年(1869)增设实银花样,报捐者必须向户部报捐花样才能获得选补。此外,清廷将印结费、分发指省、捐免保举等杂费改归户部收捐,要求报捐者缴纳实银。捐纳制度的调整既增加了户部财政收入,也提高了报捐者的成本,只有深入了解制度变迁过程,才能对清代咸丰、同治时期的捐纳制度提出客观评价。

Contribution is an important source of financial revenue for the Qing government.After the Taiping Rebellion broke out in the early years of Xianfeng,the Qing government made a large Contribution to increase financial revenue.The Ministry of Household,the provinces and the Military Financing Department competed to collect contributions and reduced the price,which led to chaos in the contribution,and ultimately seriously damaged the official administration and had a bad impact on the society.After Tongzhi,the Qing government raised the price of the magistrate of Dao,Fu,Prefecture and County through classified pricing;In 1859 and 1869,patterns were added two times.The contributor must report the patterns to the Ministry of Household to get the assigned.In addition,miscellaneous expenses such as printing fees,distribution fees,and donation exemption recommendations were transferred to the Ministry of Household for collection,and the donors were required to pay full amount silver.The adjustment of the contribution system not only increased the financial income of the Ministry of Household,but also objectively increased the cost of contributors.Only by deeply understanding the process of institutional change can we objectively evaluate the contribution system in Xianfeng and Tongzhi periods of the Qing Dynasty.