清雍正朝耗羡归公政策在福建的践行探略  

A Probe into the Practice in Fujian of the Policy"Additional Taxes Collected by Local Officials Should Turn in to the State"in Yongzheng Period of Qing Dynasty

作　　者：林昱明 Lin Yuming

机构地区：[1]不详

出　　处：《福建史志》2020年第4期8-13,71,共7页

摘　　要：清雍正年间(1723—1735年)推行的耗羡归公政策是清代一项重要的财政改革措施,它开始在福建践行的时间较晚,施行过程也相对复杂,但其成效显著,使得福建各项财税安排较以往更为合理。可是随着时间的推移,逐渐暴露出一些潜在的问题,需要进一步调整策略,以确保耗羡归公政策落于实处。The policy of"additional taxes collected by local officials should turn in to the state"in Yongzheng Period Qing Dynasty was an important financial reform measure.It began to practice in Fujian late and the implementation process was relatively complex,but its effect was remarkable.It made Fujian each finance and taxation arrangement more reasonable than before.However,with the passage of time,some potential problems had been gradually exposed,and further adjustment strategies were needed to ensure that the policy was put into practice.

关 键 词：雍正 福建 耗羡归公 

分 类 号：K249.2[历史地理—历史学]