关于清代应征、实征以及实得田赋规模的估计——以康熙至嘉庆时期的江苏各类田赋规模变化为例  

The Estimation of the Scale on the Land Tax that should be levied,the Land Tax Actually Collected and the Actual Land Taxation in the Qing Dynasty:Taking Jiangsu Province from Kangxi to Jiaqing Period as an Example

作　　者：龚浩 GONG Hao(The Institute of Contemporary China Studies,Chinese Academy of Social Science,Beijing 100009)

机构地区：[1]中国社会科学院当代中国研究所,北京100009

出　　处：《中国农史》2021年第6期72-86,共15页Agricultural History of China

基　　金：国家社会科学基金重大项目“清代财政转型与国家治理能力研究”(15ZDB037)。

摘　　要：清代地丁田赋包括名义、应征、实征和实得等多种收入类型,各类型之间数额相差较大。康熙五十一年(1712)至雍正四年(1726)间,江苏实得田赋仅294万两,分别占名义田赋(402万两)的73.1%、应征田赋(362万两)的81.2%和实征田赋(326万两)的90.2%。从长期看,应征田赋从康熙时期的372万两下降到嘉庆时期的322万两,但实征田赋一直维持在307万两上下。应征田赋的降低、赋税征管制度的完善和以仓补税,使田赋完纳率(实征田赋占应征田赋比)明显提高。如不考虑币值变化且从长期来看,实征田赋规模保持稳定,即政府可获得田赋收入规模稳定,这也就意味着:蠲免政策对田赋负担的减轻作用有限;国家赋税汲取能力与田赋负担长期稳定;减赋的目的是调整朝廷与地方政府间关系而非降低百姓的赋税负担,其主要受益者是地方官员而非百姓。The income of land tax in the Qing Dynasty includes the nominal land tax, the land tax that should be levied, the land tax actually collected and the actual land tax. This paper makes a comparative study on historical materials, such as "tax collection", "records", "local Chronicles", "Records of the Qing Dynasty" and "Grand Qing Ceremony".In Jiangsu province, from the fifty-first year of Kangxi to the fourth year of Yongzheng, The actual land tax was 2.94 million taels, accounting for 73.1% of the nominal land tax(4.02 million), 81.2% of the applied land tax(3.62 million)and 90.2% of the actual land tax(3.26 million).The land tax that should be levied decreased from 3.72 million taels in Kangxi period to 3.22 million taels in Jiaqing Period.The land tax actually collected maintained at 3.07 million for a long time.The reasons for the increase of the total payment rate of farmland tax include the decrease of the land tax that should be levied,the improvement of tax collection and management system and the use of warehouses to pay taxes.As a result, the tax exemption policy has limited effect on reducing the burden of agricultural tax in the long term.Long-term stability of national tax absorption capacity and farmland burden.The purpose of tax cuts is to adjust the relationship between central and local governments rather than reduce the tax burden on ordinary people, and the main beneficiaries are local officials rather than ordinary people.

关 键 词：清代 财政 田赋 蠲免 

分 类 号：S-09[农业科学] K207[历史地理—历史学]