税收、生计、动荡:清季杂税苛繁与民变频发——兼论区域性抗争与整体性瓦解  

Taxes,Livelihood,Upheaval:The Relationship Between Numerous Miscellaneous Taxes and Frequent Mass Revolts in the Late Qing Dynasty——Also on the Regional Struggles and Overall Disintegration

作　　者：王燕 Wang Yan(Ningxia Hui Autonomous Region Radio and TV Bereau)

机构地区：[1]宁夏新闻出版广电局

出　　处：《中国社会历史评论》2019年第1期122-140,282,共20页Chinese Social History Review

基　　金：国家社科基金重大招标项目《清代财政转型与国家财政治理能力研究》阶段成果;项目号:15ZDB037;国家社科基金重大招标项目《清代商税研究及其数据库建设》阶段成果;项目号:16ZDA129

摘　　要：本文从杂税杂捐苛繁下的生计入手,阐明晚清民变的根本原因在于苛捐杂税引发的民不聊生。以山东莱阳苛捐激变之大风潮、河南长葛县民变,以及镇江民变、舟山民变等不同形式的典型案例,揭示因税收公权力的滥用导致的民变频发。同时,以"避税"而出现的"入洋教、举洋旗"的软性抗捐现象,印证苛捐杂税对民生的影响,探究民变产生的广度和深度机理。由此揭示各地区域性抗捐与清王朝瓦解的关联。Starting from the livelihood under the heavy"miscellaneous taxes"and"miscellaneous fees"this paper expounds that the root cause of the mass revolts in the Late Qing was the destitution of the people caused by them.Taking research further,giving some typical cases of mass revolts in different forms and regions,such as Laiyang of Shandong,Changge of Henan etc.,to reveal that the frequent occurrence of revolts caused by the abuse of tax power fundamentally.At the same time,the author is aware of the phenomenon of"soft-struggle"by"following foreign religion and raise foreign flags"arising from"tax avoidance"confirms the impact of excessive miscellaneous taxes and fees.Thus,to reveal the relationship between regional revolts for miscellaneous taxes and the collapse of Qing dynasty.

关 键 词：清季 杂税 生计 民变 

分 类 号：F812.9[经济管理—财政学] K252[历史地理—历史学]