同治初年江苏减赋新探
发布时间：2018-12-07 07:17
【摘要】：同治二年至四年间(1863—1865),江苏官绅在兵燹之余推动重赋之核减,计减去额赋54万余石,约占原额的26.77%。这既是"同治中兴"的标志性事件,也是明清江南重赋问题的最终缓解。督抚司道在该事件中始终发挥主导作用,而为重赋压力下的地方官员减负,实为同治减赋的重要动机。减赋后30余年间,江苏漕额仍常年亏缺,交仓额数始终不及额征之七成。这在相当程度上是由于地方官吏捏报荒歉、亏空正供所致。同治减赋及其后的漕粮征解情况,反映晚清财政收入结构变动之背景下,各级政府既无动力、也无勇气对田赋制度进行彻底清厘,以恢复至19世纪中期前的征收水平。
[Abstract]:During the two to four years of Tongzhi (1863-1865), Jiangsu officials and gentry promoted the reduction of heavy Fu after war, subtracting more than 540000 stones, accounting for 26.77% of the original amount. This is not only the iconic event of "Tongzhi ZTE", but also the ultimate relief of the reFu problem in the south of the Yangtze River in the Ming and Qing dynasties. The governor and governor always played a leading role in the incident, and reducing the burden of local officials under heavy pressure was the important motive of reducing the tax. More than 30 years after the reduction, Jiangsu's grain volume is still in deficit all the year round, and the number of stock delivery is always less than 70% of the total. To a large extent, this is due to the local officials to apologize for the shortage is supplied. Under the background of the change of fiscal revenue structure in the late Qing Dynasty, the governments at all levels had neither the motivation nor the courage to thoroughly clear the land tax system in order to restore the levy level before the middle of the 19th century.
【作者单位】： 华东师范大学历史系;
【基金】：国家社科基金项目“清代中后期的田赋与地方财政研究”(13CZS031)的阶段性成果
【分类号】：K252
[Abstract]:During the two to four years of Tongzhi (1863-1865), Jiangsu officials and gentry promoted the reduction of heavy Fu after war, subtracting more than 540000 stones, accounting for 26.77% of the original amount. This is not only the iconic event of "Tongzhi ZTE", but also the ultimate relief of the reFu problem in the south of the Yangtze River in the Ming and Qing dynasties. The governor and governor always played a leading role in the incident, and reducing the burden of local officials under heavy pressure was the important motive of reducing the tax. More than 30 years after the reduction, Jiangsu's grain volume is still in deficit all the year round, and the number of stock delivery is always less than 70% of the total. To a large extent, this is due to the local officials to apologize for the shortage is supplied. Under the background of the change of fiscal revenue structure in the late Qing Dynasty, the governments at all levels had neither the motivation nor the courage to thoroughly clear the land tax system in order to restore the levy level before the middle of the 19th century.
【作者单位】： 华东师范大学历史系;
【基金】：国家社科基金项目“清代中后期的田赋与地方财政研究”(13CZS031)的阶段性成果
【分类号】：K252
【参考文献】
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