从河工加价摊征看清代加赋的正当化困境  

The Dilemma of Legitimation of Tax Increase in Qing Dynasty from the Collection of Increased Expenditures of Water Conservancy Works

作　　者：刘文远[1] Liu Wenyuan

机构地区：[1]中国人民大学历史学院,北京100872

出　　处：《中国经济史研究》2022年第2期80-98,共19页Researches in Chinese Economic History

基　　金：中国人民大学科学研究基金项目(中央高校基本科研业务费专项资金资助)“清前期物价波动与河工例价制度变迁”(批准号:14XNF026)阶段性成果。

摘　　要：河工加价是指清代河工例价确立后,因市价上涨等原因导致超出例价的增溢部分,以河南最为典型。河南的河工加价经历了从直接动帑到官员摊赔再到民间摊征的转变。河工加价的民间摊征具有徭役货币化性质,在“不加赋”成为国策的背景下,需要更有力的正当化解释。清朝先后以受益原则和借资民力作为摊征的理由,但受益原则有其局限性,借资民力则更容易回到传统的加赋,而在民众有组织的抗争之下,河工加价被最终豁除。河工加价摊征的历程说明无法为加赋找到正当化的途径是清代财政的重要症结所在。Increased Expenditures of Water Conservancy Works to Control the Yellow River(“He Gong Jia Jia”),is the excess of the cost confirmed by Qing government according to regulations of Expenditures of Water Conservancy Works,caused by increasing market price for engineering materials and labour,etc.This was most typical in Henan.He Gong Jia Jia had experienced the transformation from financing by state financial expenditure to amortization and compensation by related officials,and to burden on the people.He Gong Jia Jia was commonly considered to be a monetization of corvees,so the government needed an explanation of legitimation for how to resolve it under the national policy “no increases in tax”.The Qing Dynasty took the principle of benefit and drawing support from the people as the explanation that He Gong Jia Jia were borned by the people.While the principle of benefit did not explain that some residents far from the Yellow River also had to pay for He Gong Jia Jia.The explanation of drawing support from the people was contrary to the promise of “no increases in tax”.He Gong Jia Jia was eventually abolished as a result of organized popular resistance from the people.The history of He Gong Jia Jia shows that the failure to find a “legitimate” way to increase tax is an important crux of Qing Dynasty finance.

关 键 词：清代 河工加价 加赋 借资民力 正当化 

分 类 号：K249[历史地理—历史学] F812.9[历史地理—中国史]