乾

发布时间：2018-04-07 18:06

本文选题：耗羡归公　切入点：《耗羡章程》　出处：《山西大学》2017年硕士论文

【摘要】：“耗羡”主要是指封建王朝在正赋之外加征的一种附加税。封建社会前期赋税以实物征收为主,粮食在运送途中会有折耗和脚费,地方官吏依此为借口会额外多征,耗羡由此产生。封建社会晚期,随着商品经济的发展,白银作为征收赋税标准取代实物登上历史舞台。百姓在缴纳赋税时为散碎的银两,而各地汇总户部,存入国库时必须将碎银熔炼成一定规格的银锭,在熔炼过程中难免有折耗,这种以损耗为名加派的赋税称“火耗”。火耗征收兴盛于明一条鞭法后。清初,鉴于明灭亡的惨痛教训,清统治者将执政主要领域集中于财政改革方面,雍正初期实行的“火耗归公”是清朝改革事业发展的顶峰,火耗归公改革之后,各省官员获得向中央解送的正项钱粮征收一定比例的附加税的权利,为各省官员提供了充足的养廉银,避免了官员靠搜刮百姓,提高了官员的自律性,一定程度上消除了官员的腐败现象。将征收上来的火耗留存地方经费开支,便于地方官员对本地的工程建设作长远规划。保障地方公共事业建设有充足的收入来源。同时,地方亏空补足,解决了当时最迫切的财政问题。然而,雍正时期的火耗归公改革,并未形成严密的财政管理体制,作为一项解决地方临时的补救性措施,缺乏相关制度上的检查与规范,且各省督抚在火耗的征收和动用上有相当大的支配权。雍正后期,伪造耗羡清册、各种因官吏弄虚作假的火耗侵贪事例层出不穷。滞留已久的矛盾和缺陷令雍正帝必须做出新的应对策略。于是,雍正十三年,他饬令清查各省火耗,造册送达户部核销。乾隆即位后,进一步规范火耗问题,乾隆五年,开始厘定《耗羡章程》,到乾隆十三年,《耗羡章程》正式出台全国,《耗羡章程》的厘定,标志着火耗问题真正以国家制度形成实现。,中央政府进行统一管控,制定明确的规章制度,中央彻底收归各省对耗羡征收和动支的权限。
[Abstract]:Envy mainly refers to an additional tax imposed by the feudal dynasty in addition to the official Fu.In the early stage of feudal society, taxes were mainly collected in kind, and grain consumption and foot expenses occurred on the way of transportation. Local officials used this as an excuse to collect extra taxes, which led to consumption and envy.In the late feudal society, with the development of commodity economy, silver, as a standard of taxation, stepped onto the stage of history.Fire consumption levy prosperity Yu Ming after a whip law.In the early Qing Dynasty, in view of the tragic lessons of the demise of the Ming Dynasty, the rulers of the Qing Dynasty concentrated the main areas of power on the financial reform. The "return of fire consumption to the public" implemented in the early days of Yongzheng was the peak of the development of the reform in the Qing Dynasty.To some extent, the corruption of officials was eliminated.Local government officials can plan local projects in the long-term.To ensure that local public utility construction has adequate sources of income.At the same time, the local deficit to make up for the solution of the most pressing financial problems at that time.However, the reform of fire consumption and public administration in Yongzheng period did not form a strict financial management system. As a temporary remedial measure to solve the local problems, there was a lack of inspection and regulation in relevant systems.And the provincial governor in the collection and use of fire has a considerable power of control.In the late period of Yongzheng, false envious books were forged, and various cases of fire consumption and corruption caused by false practices by government officials emerged one after another.Long-held contradictions and defects make Emperor Yongzheng must make new coping strategies.Thus, Yongzheng 13 years, he ordered to check the fire consumption of provinces, book-making service to the Ministry of Write-off.It indicates that the fire consumption problem is really realized by the national system. The central government carries on the unified control, formulates the clear rules and regulations, and the central government completely receives the power of the provinces to levy and move the envious expenditure.
【学位授予单位】：山西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：K249

【参考文献】