论康熙时代的赋税减免

On Land Tax Reduction Policy during Kangxi Period in Qing Dynasty

清朝康熙时代的不同历史阶段,面对特定的政治经济形势所推行的钱粮蠲免政策,其着眼点和具体形式表现出差异。康熙初期,从政策条例和实践来看,为应付战争的需要,保证财力的扩大,清政权实行的是被动、严苛的蠲免政策。中期,康熙政权把宽赋和蠲免作为"育民之道"的关键环节,推行促进农业生产发展的主动积极的钱粮蠲免措施。后期,在普蠲基础上,清政府仍继续推行因时因地的蠲免政策。不同时期赋税蠲免政策的积极效果为不同的因素所制约,不能简单地将其作为康乾盛世的内容之一加以理想化。

In the different periods of Kangxi, under certain political and economic situations, the land tax reduction policy had different performance. In the beginning period, Kangxi government carried out a passive land tax reduction policy. In the middle, Kangxi government implemented a initiative positive land tax reduction policy for economic development. In the last period, besides the land tax exemption of one year in every province in turn, Kangxi government continued its land tax reduction policy. The effect of the land tax reduction policy was limited by the variable factors in different periods.