清代贵州赋税征收困境与官方应对措施  

Guizhou Tax Collection Predicament and Official Countermeasures in Qing Dynasty

作　　者：刘守芳 Liu Shoufang(School of History,Yunnan Normal University,Kunming,650500,China)

机构地区：[1]云南师范大学历史学院,云南昆明650500

出　　处：《牡丹江师范学院学报(社会科学版)》2025年第1期29-38,共10页Journal of Mudanjiang Normal University(Social Sciences Edition)

基　　金：贵州省哲学社会科学规划课题“明清贵州军屯制度与赋役里甲研究”(22GZQN13);贵州省教育厅人文社会科学重点研究基地项目“清代贵州卫所归并州县与生态变迁研究”(23GZGXRWJD101)。

摘　　要：清代贵州财政艰难异常,终年居于各省之末。囿于生产水平落后、自然灾害频发与战争等原因,清代贵州财政多处于入不敷出的状态,作为主要财政收入来源的赋税在征收过程中时常陷入“征少、用多、征收困难”的困境。为应对贵州赋税征收的窘况,清代官方层面通过实行协济、税收蠲缓、扩大税源等办法来维系财政的正常运作。官方采取的诸种措施虽对缓解赋税困窘局面具有一定成效,但却未能从根本上解决问题。In the Qing Dynasty,Guizhou's financial difficulties were exceptional,and it was at the bottom of the provinces all the year round.Due to the backward production level,frequent natural disasters and wars,the finance of Guizhou in the Qing Dynasty was in a state of not making ends meet.Due to various constraints,tax,as the main source of fiscal revenue in Guizhou,often flls into the dilemma of"collecting less,using more and collecting more"in the process of collection.In order to cope with the predicament of tax collection in Guizhou,the official level of the Qing Dynasty maintained the normal operation of finance by implementing measures such as fiscal assistance,tax mitigation and expanding tax sources.Various measures adopted by the government had some effect on alleviating the tax dilemma,but they failed to solve the problem fundamentally.

关 键 词：清代贵州 赋税 困境 官方应对 

分 类 号：F129[经济管理—世界经济] K249[历史地理—历史学]