清初的私征私派

发布时间：2018-02-03 09:54

本文关键词： 私征私派赋税财政清初　出处：《求是学刊》2013年03期 　论文类型：期刊论文

【摘要】：私征私派,一般指政府官吏违反国家政策制度,以多种名目和手段,超额征派赋税和劳役的行为。清初各地普遍存在着私征私派的现象,在地丁银、漕粮、差役、驿站等税赋领域,几乎都能看到超额征派的情况,给社会造成巨大的危害。对此,清初统治者始终严令禁止,视私征私派为贪污受贿,采取一系列重典予以封杀,但收效甚微。造成这种局面的原因,除吏治问题外,还存在着深刻的制度性因素。即清政府为解决中央财政的极度困难,实施了对地方财政的持续性削减与紧缩的政策,使得原本就入不敷出的地方政府,更加举步维艰。清初私征私派所暴露出的地方财政问题,并没有因"三藩"平定、台湾统一,全国性大规模战争的结束而得到解决,地方经费依然严重不足,以至最终形成清代地方财政的体制内运行与体制外运作共存的特点与局面。
[Abstract]:In general, the government officials violated the state policy system and overtaxed taxes and servitude by a variety of names and means. In the early Qing Dynasty, there was a widespread phenomenon of private expropriation in various parts of the country. In the field of taxes, such as officers and post stations, almost all of them could see the situation of excessive levy, which caused great harm to the society. For this reason, the rulers of the early Qing Dynasty always strictly prohibited, regarded the private levy and smuggling as corruption and bribery. In addition to the problem of official administration, there are also profound institutional factors. That is, the Qing government is extremely difficult to solve the central finance. The implementation of sustained cuts to the local fiscal and austerity policies, so that the local government, which was unable to make ends meet, was even more difficult. The local fiscal problems exposed by private collectors in the early Qing Dynasty. It has not been settled by the "three vassals", the reunification of Taiwan, and the end of a large-scale national war, and local funds are still seriously inadequate. Finally, it formed the characteristics and situation of the coexistence of the operation within and outside the system of local finance in Qing Dynasty.
【作者单位】：中国人民大学历史学院;
【分类号】：F812.9;K249
【正文快照】： 私征私派是中国历史上长期存在的社会现象。所谓私征私派,一般指政府官吏违反国家政策制度,以多种名目和手段,超额征派赋税和劳役的行为。由于这种行为额外增加了人民的赋税负担,降低了政府财政税收效率,扩大了贫富间的不均衡,加剧了已有的社会矛盾,因此,千百年来一直受到来

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