清代长芦盐场灶课制度演变与灶课征收实态

Evolution of the Stove Tax System in Qing Dynasty’s Changlu Salt Field andthe Actualities of Stove Tax Collection

清代长芦盐场灶课制度经历了从以课盐为主到大规模折银征收,以及从以人丁为派征单位到以土地为派征单位的演变过程。这既与长芦盐业生产方式易煎改晒、盐场北盛南衰而引发的经济活动变化密切相关,也与清代国家赋税货币化的变化趋势相吻合。从灶课征收实态来看,除因灾害、战乱等导致灶课银数额的急剧减少外,平常年份灶课银数额总体上较为稳定,而在非常时期政府也会采取蠲免、缓征等手段进行恤灶,从而保障灶课征收常年稳定。

In the Qing Dynasty,the stove tax system in Changlu Salt Field experienced the evolution from mainly salt taxation to large-scale silver collection,and from taking the population as the levy unit to taking the land as the levy unit,which was closely related to the changes in economic activities caused by the easy frying of the production mode of Changlu Salt Field and the prosperity of the northern part of the salt field and the decline of the southern part,and also coincided with the changing trend of national tax monetization in the Qing Dynasty.According to the actual situation of stove tax collection,except for the sharp decrease in the amount of tax silver on salt stoves due to disasters and wars,the amount of tax silver on salt stoves was generally stable in normal years,and in extraordinary times,the government took measures such as exemption and deferred tax collection to help the stoves,thus ensuring the perennial stability of stove tax collection.