从乾隆建阳田赋案论清代的赋税管理

Land Taxation Administration in the Qing Dynasty: Jianyang County Land Tax Case during Qianlong Period

清代赋税日常调整及决策机制是清代赋税政策趋向的重要体现。在清代前期的多次赋税调整中 ,乾隆元年 ( 1 73 6)对于福建建阳县田赋案 (私自降低征收标准 )的处理 ,就赋税征收额度和范围确立的依据、赋税征收与民众生活安定的关系等问题 ,提供了生动的案例说明。分析表明 ,清朝的赋税管理实际上是在中央严格的原则和地方的灵活应对之间进行运作的。

The adjustment of tax rates and the policy-making mechanism of taxation were indicative of important trends in land taxation policy in Qing Dynasty. Among the numerous cases of tax revision during the early Qing the case of Jianyang County, Fujian province in the first year of the Qianlong reign provides a vivid example for understanding the administration of land taxation. This case demonstrated that the central government controlled land tax adjustment, but, in some situations, the practice varied. . The analysis clearly reveals that the taxation system of the Qing court was actually based on an interplay between the strict principle of central control and local flexibility.