目錄
第一章 緒論：研究前史及清代前期的經(jīng)濟(jì)、財(cái)政與稅收/001
第二章 稅收管理
第一節(jié) 皇室稅收與財(cái)政管理機(jī)構(gòu)/043
第二節(jié) 中央稅收與財(cái)政管理機(jī)構(gòu)/052
第三節(jié) 地方稅收管理機(jī)構(gòu)與特設(shè)稅收管理機(jī)構(gòu)/060
第四節(jié) 賦稅征收冊(cè)籍與錢糧征解、奏銷/103
第五節(jié) 稅收考核與錢糧交代/145
第三章 田賦與徭役
第一節(jié) 土地占有、田畝統(tǒng)計(jì)與田賦科則/162
第二節(jié) 田賦征收/187
第三節(jié) 田賦蠲免/198
第四節(jié) 徭役征發(fā)與攤丁入畝/217
第五節(jié) 西北屯田及“租”“稅”征收/249
第四章 關(guān)稅和其他工商稅
第一節(jié) 清代榷關(guān)的設(shè)置與稅則（稅率）/261
第二節(jié) 關(guān)稅征收的變化與征收數(shù)額/278
第三節(jié) 其他工商稅/388
第五章 食鹽運(yùn)銷與鹽稅征收
第一節(jié) 鹽產(chǎn)區(qū)、鹽銷區(qū)的劃分與運(yùn)銷方式/405
第二節(jié) 鹽稅稅種與征收數(shù)額/415
第六章 雜稅種類與雜稅征收
第一節(jié) 雜稅種類及其變化/478
第二節(jié) 雜稅征收原則與征收數(shù)額/486
第七章 稅外加征
第一節(jié) 耗羨加征與耗羨歸公/516
第二節(jié) 徭役攤派與河工、鹽斤加價(jià)/531
第三節(jié) 陋規(guī)的收受/556
第八章 稅收思想
第一節(jié) 帝王的稅收思想/575
第二節(jié) 官員的稅收思想/594
第三節(jié) 思想家的稅收思想/608
主要參考文獻(xiàn)/621
索引/632
表目錄
表1-1 清代前期各朝稅收歲入一覽/030
表1-2 乾隆十八年歲入統(tǒng)計(jì)/031
表1-3 乾隆三十一年歲入統(tǒng)計(jì)/032
表2-1 清代前期與后期各清吏司的職掌比較/054
表2-2 常例考成與特別考成比較/154
表3-1 順治年間人丁、畝額、田賦統(tǒng)計(jì)/163
表3-2 安徽塘、地、山一畝折田數(shù)額/175
表3-3 安徽塘、地、山若干折田一畝/175
表3-4 明代弘治年間徽州府歙縣田賦科則/176
表3-5 清初安徽有關(guān)府縣田賦科則/176
表3-6 順治年間土地開(kāi)墾統(tǒng)計(jì)/183
表3-7 順治、康熙兩朝田賦本色、折色征收統(tǒng)計(jì)與比較/188
表3-8 清初山東、河南的蠲荒征熟/203
表3-9 直隸等省平時(shí)轉(zhuǎn)運(yùn)軍糧、餉銀腳價(jià)標(biāo)準(zhǔn)/226
表3-10 攤丁入畝簡(jiǎn)表/244
表4-1 明代萬(wàn)歷年間江南關(guān)稅（船鈔）征收則例/273
表4-2 明代崇禎五年江南關(guān)稅（船鈔）征收則例/274
表4-3 順治十二年江南關(guān)稅（船鈔）征收則例/274
表4-4 康熙二十五年江南關(guān)稅（船鈔）征收則例/275
表4-5 雍正年間各關(guān)征收盈余銀數(shù)量/286
表4-6 嘉慶初年各關(guān)正額銀、盈余銀/292
表4-7 滸墅關(guān)嘉慶至道光年間盈余銀多收或少收額數(shù)/296
表4-8 清代前期各朝關(guān)稅征收數(shù)額統(tǒng)計(jì)/303
表4-9 乾隆至道光年間滸墅關(guān)歷年稅收總額、正額與盈余銀/317
表4-10 乾隆初年滸墅關(guān)各項(xiàng)經(jīng)費(fèi)支出及盈余銀貼補(bǔ)/321
表4-11 乾隆至道光年間九江關(guān)歷年稅收總額、正額與盈余銀/324
表4-12 乾隆至道光年間九江關(guān)實(shí)征盈余銀及經(jīng)費(fèi)動(dòng)用盈余銀/327
表4-13 乾隆至道光年間山海關(guān)實(shí)征、支發(fā)及解交內(nèi)務(wù)府盈余銀/333
表4-14 乾隆至道光年間張家口實(shí)征、支發(fā)及解交內(nèi)務(wù)府盈余銀/337
表4-15 乾隆至道光年間殺虎口實(shí)征、支發(fā)及解交內(nèi)務(wù)府盈余銀/341
表4-16 咸豐以降左翼實(shí)征、支發(fā)及解交內(nèi)務(wù)府盈余銀/345
表4-17 鴉片戰(zhàn)爭(zhēng)以降右翼實(shí)征、支發(fā)及解交內(nèi)務(wù)府盈余銀/346
表4-18 天津關(guān)乾隆至道光年間實(shí)收盈余銀、凈盈余銀及
額外盈余銀/357
表4-19 鳳陽(yáng)關(guān)乾隆至道光年間解交造辦處的款項(xiàng)、銀兩/363
表4-20 滸墅關(guān)（蘇州織造）乾隆至道光年間解交內(nèi)務(wù)府的平余銀兩/375
表4-21 滸墅關(guān)（蘇州織造）嘉慶至道光年間罰料等銀及解交內(nèi)務(wù)府的銀兩/382
表4-22 道光年間蘇州等府牙行及牙稅、耗羨的征收/394
表4-23 康熙、乾隆年間牙稅統(tǒng)計(jì)/396
表4-24 道光年間蘇州等府當(dāng)鋪及當(dāng)稅、耗羨的征收/400
表4-25 康熙、乾隆年間當(dāng)稅統(tǒng)計(jì)/401
表5-1 明清兩代銷鹽區(qū)域?qū)φ毡?408
表5-2 長(zhǎng)蘆場(chǎng)課項(xiàng)目與征銀額/417
表5-3 各鹽區(qū)場(chǎng)課一覽表/420
表5-4 兩淮等鹽區(qū)順治年間“加引增課”與原額正課的比較/426
表5-5 各鹽區(qū)征納銅斤、河工銀額統(tǒng)計(jì)/431
表5-6 順治至雍正朝鹽課歲入/433
表5-7 乾隆至道光朝鹽課歲入/436
表5-8 兩淮鹽區(qū)三藩之亂前后的鹽課額/438
表6-1 康熙二十四年各省契稅及“雜賦”/489
表6-2 雍正至道光年間廣東契稅的正額銀與溢額銀/491
表7-1 雍正年間的耗羨征收比例與數(shù)額/520
表7-2 耗羨歸公銀中養(yǎng)廉銀與公費(fèi)銀的比例/524
表7-3 各省起運(yùn)正銀、耗銀與存留正銀、耗銀/528
表7-4 長(zhǎng)蘆鹽區(qū)嘉慶以前的補(bǔ)貼加價(jià)/540
表7-5 兩淮雍正年間裁革浮費(fèi)陋規(guī)細(xì)目/567
插圖目錄
圖2-1 長(zhǎng)蘆鹽運(yùn)使司印/075
圖3-1 安徽余瞻明等戶土地丈量圖（清代，具體時(shí)間不詳）/171
圖3-2 安徽縣十一都二圖三甲汪篤祀李字五千七百三十三號(hào)丈量?jī)L歸票（康熙二十二年十一月）/171
圖3-3 安徽休寧縣十八都九圖丈量山地塘寶字三十四號(hào)緯稅票（道光二十三年十二月）/172
圖6-1 《雜稅全書》書影/489
圖7-1 “剴切出示曉諭碑”/558
圖7-2 “剴切出示曉諭碑”局部/558
CONTENTS
Chapter I Introduction/001
Chapter II Taxation Management
Section 1 Royal Taxation and Fiscal Administrative Institutions/043
Section 2 Central Taxation and Fiscal Administrative Institutions/052
Section 3 Local Taxation Administrative Institutions and Special
Agencies Administrative Institutions/060
Section 4 The Tax Collection Registers, Money and Grain Levying, and Financial Submitting to the Imperial Court/103
Section 5 Taxation Assessment and the Money and Grain Transfer System/145
Chapter III Land Tax and Corvée
Section 1 Land Ownership, Land Area Statistics, and Land Tax Regulations/162
Section 2 Land Tax Levying/187
Section 3 Exemptions from Land Tax/198
Section 4 Corvée and the Integration of Poll Tax into Land/217
Section 5 Military Land in the Northwest China and “Rent” and “Tax”Levying/249
Chapter IV Customs Duties and Other Commercial and Industrial Taxes
Section 1 Establishment of Trade Customs and Tax Rates in the Qing Dynasty/261
Section 2 Changes in Customs Duty Levying and Revenue Amounts/278
Section 3 Other Commercial and Industrial Taxes/388
Chapter V Salt Distribution and Salt Tax Levying
Section 1 Division of Salt Production and Marketing Regions, and Methods of Salt Transportation and Sales/405
Section 2 Types of Salt Taxes and Revenue Amounts/415
Chapter VI Miscellaneous Tax’ Types and Levying
Section 1 Types of Miscellaneous Taxes and Their Changes/478
Section 2 Principles of Miscellaneous Tax Levying and Revenue Amounts/486
Chapter VII Additional Levies Beyond Regular Taxes
Section 1 Additional Levies on Meltage Fee and Turn Meltage Fee Revenue to the State/516
Section 2 Corvée Apportion and Increased Salt Prices/531
Section 3 Receiving Corrupt Rules/556
Chapter VIII Taxation Ideology
Section 1 The Taxation Ideology of Emperors/575
Section 2 The Taxation Ideology of Officials/594
Section 3 The Taxation Ideology of Thinkers/608
References/621
Index/632
Table Directory
Table 1-1 Annual Tax Revenue of Each Reign in the Early Qing Dynasty/030
Table 1-2 Statistics of Tax Revenues in the 18th Year of Qianlong/031
Table 1-3 Statistics of Tax Revenues in the 31st Year of the Qianlong/032
Table 2-1 Comparison of the Administrative Functions of Qingli Department in the Early and Late Qing Dynasties/054
Table 2-2 Comparison between Regular Assessments and Special Assessments/154
Table 3-1 Statistics of the Population, Acreage, and Land Tax during the Shunzhi Reign/163
Table 3-2 Conversion Amounts of Ponds, Lands, and Hills into Standard Farmland in Anhui Province/175
Table 3-3 Reverse Conversion from Standard Acres to Ponds, Lands, and Hills in Anhui Province/175
Table 3-4 Land Tax in She County, Huizhou Prefecture during the Hongzhi Reign in Ming Dynasty/176
Table 3-5 Land Tax in Relevant Prefectures and Counties of Anhui Province in the Early Qing Dynasty/176
Table 3-6 Statistics of Land Reclamation during the Shunzhi Reign/183
Table 3-7 Statistics and Comparison of Standard and Converted Tax Collection in the Shunzhi and Kangxi Reigns/188
Table 3-8 Tax Exemptions for Disaster-affected Land in Shandong and Henan Provinces in the Early Qing Dynasty/203
Table 3-9 Transportation Charges for Military Grain and Silver in Zhili and Other Provinces in Normal Times/226
Table 3-10 Summary of the “Integration of Poll Tax into Land Tax” Policy/244
Table 4-1 Customs Duty Regulation (Ship Tax) in Jiangnan Region during the Wanli Reign in Ming Dynasty/273
Table 4-2 Customs Duty Regulation (Ship Tax) in Jiangnan Region in the 5th Year of Chongzhen/274
Table 4-3 Customs Duty Regulation (Ship Tax) in Jiangnan Region in the 12th Year of Shunzhi/274
Table 4-4 Customs Duty Regulation (Ship Tax) in Jiangnan Region in the 25th Year of Kangxi/275
Table 4-5 The Amount of Surplus Silver Collected by Each Customs during the Yongzheng Reign/286
Table 4-6 Official Quota and Surplus Silver Collected by Each Customs in the Early Jiaqing Reign/292
Table 4-7 Excess or Shortfall Collected Surplus Silver at Hushu from Jiaqing Reign to Daoguang Reign/296
Table 4-8 Statistics of Customs Duties Collected in Each Reign in the Early Qing Dynasty/303
Table 4-9 Annual Revenue, Official Quota, and Surplus Silver of Hushu from Qianlong to Daoguang Reigns/317
Table 4-10 Expenditures and Surplus Silver Subsidy of Hushu in the Early Qianlong Reign/321
Table 4-11 Annual Revenue, Official Quota, and Surplus Silver of Jiujiang Customs from Qianlong to Daoguang Reigns/324
Table 4-12 Actual Collected and Used Surplus Silver at Jiujiang Customs from Qianlong to Daoguang Reigns/327
Table 4-13 Actual Collection, Disbursement, and Transfer of Surplus Silver from Shanhaiguan Customs to the Imperial Household Department from
Qianlong to Daoguang Reigns/333
Table 4-14 Actual Collection, Disbursement, and Transfer of Surplus Silver from Zhangjiakou Customs to the Imperial Household Department from
Qianlong to Daoguang Reigns/337
Table Directory 013
Table 4-15 Actual Collection, Disbursement, and Transfer of Surplus Silver from Shahukou Customs to the Imperial Household Department from
Qianlong to Daoguang Reigns/341
Table 4-16 Actual Collection, Disbursement, and Transfer of Surplus Silver from ZuoYi to the Imperial Household Department since Xianfeng Reign/345
Table 4-17 Actual Collection, Disbursement, and Transfer of Surplus Silver from YouYi to the Imperial Household Department since the Opium War/346
Table 4-18 Surplus Silver, Net Surplus Silver, and Additional Surplus Silver at Tianjin Customs from Qianlong to Daoguang Reign/357
Table 4-19 The Funds and Silver Delivered to the Imperial Workshops by Fengyang Customs from Qianlong to Daoguang Reign/363
Table 4-20 Pingyu Silver Transferred to the Imperial Household by Hushu Customs (Suzhou Weaving Bureau) from Qianlong to Daoguang Reign/375
Table 4-21 Punished and Delivered Silver to the Imperial Household by Hushu Customs (Suzhou Weaving Bureau) from Jiaqing to Daoguang
Reign/382
Table 4-22 Broker Taxes and Related Charges in Suzhou and Nearby Prefectures’Intermediary Organizations during Daoguang Reign/394
Table 4-23 Statistics of Broker Taxes in Kangxi and Qianlong Reigns/396
Table 4-24 Pawnshop Tax and Related Charges in Suzhou and Other Prefectures in Daoguang Reign/400
Table 4-25 Statistics of Pawnshop Tax in Kangxi and Qianlong Reigns/401
Table 5-1 A Comparison Table of Salt Sales Regions in the Ming and Qing
Dynasties/408
Table 5-2 Taxation Items and Silver Quotas at Changlu Salt District/417
Table 5-3 A Table of Salt Taxation in Each Salt District/420
Table 5-4 A Comparison between Increased Salt Duties and Original Tax in Lianghuai Districts during Shunzhi/426
Table 5-5 The Amount of Copper and Riverwork Silver Levied on Each Salt District/431
Table 5-6 Annual Salt Revenue from Shunzhi to Yongzheng Reigns/433
Table 5-7 Annual Salt Revenue from Qianlong to Daoguang Reign/436
Table 5-8 Salt Tax Revenue in Lianghuai Districts before and after the Rebellion of the Three Feudatories/438
Table 6-1 The Amount of Deed Tax and Miscellaneous Levies in Each Province in the 24th Year of Kangxi/489
Table 6-2 Official Quotas and Surplus Revenue from Deed Tax in Guangdong Province from Yongzheng to Daoguang Reigns/491
Table 7-1 Rates and Amounts of Additional Levies on Meltage Fee during
Yongzheng Reign/520
Table 7-2 Proportion of Meltage Fee Revenue Allocated to Honesty Silver and Public Expense/524
Table 7-3 Regular Silver and Meltage Fee for Transfer to the Central Government and Local Retention in Each Province/528
Table 7-4 Supplemental Price Adjustments in the Changlu Salt District before Jiaqing Reign/540
Table 7-5 The List of Abolishing Excessive Fees in Lianghuai Salt District during Yongzheng Reign/567
Figure Directory
Figure 2-1 Seal of the Changlu Salt Commission/075
Figure 3-1 Land Survey Map of Yu Zhanming and Other Households in Anhui (Qing Dynasty, specific date unknown), Huangshan City Archives, Anhui Province/171
Figure 3-2 Land Survey Document for Plot No. 5733 of Li Surname, in the Third Jia, Second Tu, Eleventh Du, County, Anhui Province/171
Figure 3-3 Tax Certificate for Hill and Pond Survey, Plot No. 34 of Bao Character in the Nineth Tu, Eighteenth Du, Xiuning County, Anhui Province/172
Figure 6-1 A Photo of the Book “Compendium of Miscellaneous Taxes ”(Zashui Quanshu)/489
Figure 7-1 The Inscription of “Earnestly educated and Issued Public Notice Stele”/558
Figure 7-2 Detail of the Stele Inscription/558