【摘要】：同治二年至四年間(1863—1865),江蘇官紳在兵燹之余推動(dòng)重賦之核減,計(jì)減去額賦54萬余石,約占原額的26.77%。這既是"同治中興"的標(biāo)志性事件,也是明清江南重賦問題的最終緩解。督撫司道在該事件中始終發(fā)揮主導(dǎo)作用,而為重賦壓力下的地方官員減負(fù),實(shí)為同治減賦的重要?jiǎng)訖C(jī)。減賦后30余年間,江蘇漕額仍常年虧缺,交倉額數(shù)始終不及額征之七成。這在相當(dāng)程度上是由于地方官吏捏報(bào)荒歉、虧空正供所致。同治減賦及其后的漕糧征解情況,反映晚清財(cái)政收入結(jié)構(gòu)變動(dòng)之背景下,各級政府既無動(dòng)力、也無勇氣對田賦制度進(jìn)行徹底清厘,以恢復(fù)至19世紀(jì)中期前的征收水平。
[Abstract]:During the two to four years of Tongzhi (1863-1865), Jiangsu officials and gentry promoted the reduction of heavy Fu after war, subtracting more than 540000 stones, accounting for 26.77% of the original amount. This is not only the iconic event of "Tongzhi ZTE", but also the ultimate relief of the reFu problem in the south of the Yangtze River in the Ming and Qing dynasties. The governor and governor always played a leading role in the incident, and reducing the burden of local officials under heavy pressure was the important motive of reducing the tax. More than 30 years after the reduction, Jiangsu's grain volume is still in deficit all the year round, and the number of stock delivery is always less than 70% of the total. To a large extent, this is due to the local officials to apologize for the shortage is supplied. Under the background of the change of fiscal revenue structure in the late Qing Dynasty, the governments at all levels had neither the motivation nor the courage to thoroughly clear the land tax system in order to restore the levy level before the middle of the 19th century.
【作者單位】： 華東師范大學(xué)歷史系;
【基金】：國家社科基金項(xiàng)目“清代中后期的田賦與地方財(cái)政研究”(13CZS031)的階段性成果
【分類號】：K252

【參考文獻(xiàn)】

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