顺、康年间江苏和甘肃赋役征收特点探析

发布时间：2018-04-26 20:17

本文选题：顺、康 + 江苏和甘肃　；参考：《辽宁大学》2012年硕士论文

【摘要】：顺、康年间是清代由一个少数民族统治者走向全国统治者的过渡时代，它承接的是腐朽明朝与农民起义者留下的烂摊子，社会残破不堪。入关以来仍然是战争不断，战争需要消耗大量的物资和人力。江苏地区是清朝的财赋重地，赋税额远远高于其他地区，赋重成为江苏地区赋役征收的一大明显特点，这为顺、康年间的历次战争供应了巨额的军费。但赋税过重也引起人民的不满和反抗，甚至影响政府的税收，造成一定的社会问题。因此，清世祖、清圣祖都注意解决江苏地区的赋税过重的问题，使人民的负担在一定程度上有所减轻，生活水平逐渐提高，对清政府统治的稳定和统一事业的完成也有十分重要的意义。甘肃地区的条件相对较差，给清政府交纳的赋税额很小，但是由于顺、康年间战争不断，军需物资的筹备、转运和存留都要靠力役来完成，甘肃地区是清政府征收徭役的重要地区，因此，，徭役繁重成为甘肃地区赋役征收的特点，人民不堪重负，甚至纷纷逃亡。统治者意识到这个问题后及时采取措施调整，使甘肃地区人民的生活条件有了一定的改善。甘肃地区在顺、康年间的战乱局面下能保持相对的稳定，不得不说得益于政府的调节和整顿。这一切保证了顺、康年间多次战争的胜利，为“康乾盛世”的出现奠定了基础。
[Abstract]:Shun, Kang Dynasty was the transition period from a minority ruler to a national ruler in the Qing Dynasty. It was the ruin left by the decaying Ming Dynasty and peasant uprisers, and the society was dilapidated. Since the entry of customs is still a war, the war needs to consume a large amount of material and manpower. Jiangsu area is the Qing Dynasty, the tax amount is far higher than other regions, Fu Zong become a major feature of the collection of servitude in Jiangsu, this is Shun, Kang years of the previous wars provided a huge amount of military expenditure. But the excessive tax also causes the people's dissatisfaction and revolt, even affects the government's tax, causes certain social problems. Therefore, Qing Shizu and Qing Shengzu paid attention to solving the problem of excessive taxation in Jiangsu, so that the burden on the people was reduced to a certain extent, and their living standards gradually improved. It is also of great significance to the stability of the Qing government and the completion of the cause of unification. The conditions in Gansu are relatively poor, and the amount of taxes paid to the Qing government is very small. However, due to the smooth and continuous war during the Kang Dynasty, the preparation, transit and retention of military supplies and materials have to be completed through hard labor. Gansu is an important area where the Qing government expropriated the corvee. Therefore, the heavy corvee becomes the characteristic of the tax collection in Gansu, and the people are overwhelmed and even run away. The rulers realized this problem and took measures to adjust the living conditions of the people in Gansu. Gansu can maintain relative stability in the war situation in Shun and Kang dynasties, which has to be adjusted and rectified by the government. All this ensured the success of many wars in Kang Dynasty, which laid the foundation for the emergence of Kangqian Prosperity.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：K249;F812.9

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