“借资民力”与清代四川“按粮津贴”的税收化  

The Policy of“Drawing Support from the People”and the Legalization of“Allowance under Land Taxes”of Sichuan in the Qing Dynasty

作　　者：刘文远[1] LIU Wenyuan(School of History,Renmin University of China)

机构地区：[1]中国人民大学历史学院,北京100872

出　　处：《清史研究》2022年第3期54-72,共19页The Qing History Journal

基　　金：国家社会科学基金一般项目“清代重大自然灾害的财政应急机制研究(1644—1850)”(21BZS097)。

摘　　要：清代“不加赋”的国策与增加财政能力的现实需求之间存在尖锐矛盾,“借资民力”这一权宜之计为国家从民间汲取财力提供了“合法”解释,但也有其局限性。四川“按粮津贴”是其中典型案例,通过对其缘起与演变进行分析,有助于深化对清代财政运行的理解。“按粮津贴”原本为民间的私相帮贴,乾隆时期逐渐合法化,嘉道时期演变为战时军费的筹集方式,咸丰军兴后由偶尔实施变成持续性加派,清末清理财政之时被确定为正式税收。“按粮津贴”的税收化,与其说体现了国家财政现代化的历史大势,不如说完成了一次传统意义上的从“非法”到“合法”的“加赋”旅程。There was a sharp contradiction between the national policy of“no increases in tax”in the Qing Dynasty and the increasing real demand of fiscal expenditure.The expedient of“drawing support from the people”provides a“legal”explanation for the Qing Dynasty to get financial resources from the people,but it also has its limitations.The“allowance under land taxes”in Sichuan was a typical case of“drawing support from the people”at that time,and its origin and evolution can be regarded as the epitome of the operation of the financial system in the Qing Dynasty.The“allowance under land taxes”was originally an illegal financial practice in which the people bore the due expenses of the government.The practice was gradually legalized during the Qianlong reign and evolved into a way of raising wartime military fees during the Jiaqing and Daoguang reigns.This practice changed from occasional to continuous implementation during the Xianfeng reign,especially after the Taiping Rebellion,and was determined as the official tax when finance was reformed in the late Qing Dynasty.The taxation of“allowance under land taxes”does not so much reflect the historical trend of national finance modernization as it completes a transition in a“tax increase”journey from“illegal”to“legal”in the traditional sense.

关 键 词：清代 加赋 借资民力 四川 按粮津贴 

分 类 号：K249[历史地理—历史学]