清朝海洋管理之一环——东南沿海渔业课税规制的演变

发布时间：2018-05-29 04:39

本文选题：清朝 + 海洋管理　；参考：《中山大学学报(社会科学版)》2015年03期

【摘要】：海洋渔业是濒海人民的重要生计所系,渔船管理和渔税征收,则是王朝国家权力向海洋延伸的体现。文章试图以地跨闽粤两省的南澳岛为中心,考察清代东南沿海渔业课税运作实态,从一个侧面认识清朝海洋管理制度演变之态势。康熙年间福建、广东地方官员尝试在沿海地区对渔船进行登记、重新派征渔业课税,其背后与清王朝意图解除以郑成功家族后裔为代表的"海主"势力对濒海资源的控制、确立濒海新秩序直接相关。而在具体征派原则上,各省情况不一。广东的渔业课税征收以"渔课"为名,有相对定额的渔课数;渔课以港湾澳口为单位,按照作业方式对渔船进行分类,将相对固定的税课额数摊派下去。福建则发展出了以渔船j头大小为课征依据的新税目——渔税,在征派方式上经历了从定额向定率的转变,以更符合实征的原则。
[Abstract]:The marine fishery is the important livelihood of the people near the sea. The management of fishing vessels and the collection of fishing tax are the embodiment of the extension of the state power to the sea. Taking Nanao Island, which spans Fujian and Guangdong provinces as the center, this paper attempts to investigate the actual operation of fishery taxation in the southeast coast of Qing Dynasty, and to understand the evolution of the maritime management system in Qing Dynasty from one side. During the Kangxi period in Fujian, local officials in Guangdong tried to register fishing boats in coastal areas and reassign them to levy taxes on fisheries. Behind them were the intention of the Qing Dynasty to lift the control of the "sea masters", represented by the descendants of the Zheng Cheng family, over the coastal resources. The establishment of a new order on the sea is directly related. And in the principle of specific recruitment, the situation in each province is different. Guangdong's fishing tax collection takes the name of "fishing lesson" and has a relative fixed number of fishing lessons. Fishing lessons are classified according to the operation mode and the relatively fixed tax class amount is distributed. Fujian has developed a new tax-fishery tax, which is based on the size of fishing vessel, and has experienced a change from quota to fixed rate in the way of collection and distribution, so as to conform to the principle of actual levy.
【作者单位】：中山大学历史人类学研究中心;
【基金】：全国百篇优秀博士论文专项项目“明清东南海洋经略与海疆社会”(201211) 教育部哲学社会科学研究重大课题攻关项目“7—16世纪中国南部边疆与海洋经略研究”(12JZD013) 广东省研究生创新培育项目(sybzzxm201103)
【分类号】：F329;F812.9

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