清代的牲畜税、牲畜捐征收与商品经济发展

Development of the Commodity Economy of the Qing Dynasty——from the Perspective of the Livestock Taxes and Levies

咸丰军兴之前,清代牲畜税的征收情况较为稳定,基本能够按照规定税率和税额征收。受咸丰军兴影响,牲畜税数额曾大幅减少,甚至一度停征,至清末逐渐恢复征收且很多省份提高征收数额,这一阶段的征收情况并不稳定。为保障牲畜税征收,光绪年间奉天辽阳城曾试行海查制度,但终因成本较高且成效不大而作罢,也未推行于其他地区。在晚清新政的财政压力下,各省开征牲畜捐,一定程度上成为牲畜税的有效补充。牲畜交易不仅提升了税收,也反映了同时期商品经济的发展,而商品经济发展也对牲畜交易和牲畜税的征收起到了推动作用。

The livestock taxes in the Qing Dynasty was relatively stable and could be collected according to the prescribed tax rates and tax amount before the Taiping Rebellion.During the reign of Guangxu,Fengtian,Liaoyang city tried out Extensive Checking and Collection System(Haicha Cuishou)to ensure the collection of livestock taxes,yet due to the low total amount of livestock taxes in the city concerned,as well as the high cost of collection,the trail implementation of the System was abandoned and it was not carried out in other areas either.During the Taiping Rebellion,under the influence of war,the amount of livestock taxes was dramatically reduced and once suspended and not resumed until the end of the Qing Dynasty when many provinces increased the collection amount.The collection of livestock taxes at this stage was volatile.Under the financial pressure of the Late Qing Reforms,all provinces began to impose livestock levies,which promoted the total amount of livestock taxes.Throughout the Qing Dynasty,the collection of livestock taxes presented a rising trend.The trade of livestock not only increased tax revenue,but also reflected the development of commodity economy,which accordingly,also promoted the trade of livestock and the collection of livestock taxes.