發(fā)布時間：2018-04-07 18:06

  本文選題：耗羨歸公　切入點：《耗羨章程》　出處：《山西大學》2017年碩士論文

【摘要】：“耗羨”主要是指封建王朝在正賦之外加征的一種附加稅。封建社會前期賦稅以實物征收為主,糧食在運送途中會有折耗和腳費,地方官吏依此為借口會額外多征,耗羨由此產(chǎn)生。封建社會晚期,隨著商品經(jīng)濟的發(fā)展,白銀作為征收賦稅標準取代實物登上歷史舞臺。百姓在繳納賦稅時為散碎的銀兩,而各地匯總戶部,存入國庫時必須將碎銀熔煉成一定規(guī)格的銀錠,在熔煉過程中難免有折耗,這種以損耗為名加派的賦稅稱“火耗”�；鸷恼魇张d盛于明一條鞭法后。清初,鑒于明滅亡的慘痛教訓,清統(tǒng)治者將執(zhí)政主要領域集中于財政改革方面,雍正初期實行的“火耗歸公”是清朝改革事業(yè)發(fā)展的頂峰,火耗歸公改革之后,各省官員獲得向中央解送的正項錢糧征收一定比例的附加稅的權利,為各省官員提供了充足的養(yǎng)廉銀,避免了官員靠搜刮百姓,提高了官員的自律性,一定程度上消除了官員的腐敗現(xiàn)象。將征收上來的火耗留存地方經(jīng)費開支,便于地方官員對本地的工程建設作長遠規(guī)劃。保障地方公共事業(yè)建設有充足的收入來源。同時,地方虧空補足,解決了當時最迫切的財政問題。然而,雍正時期的火耗歸公改革,并未形成嚴密的財政管理體制,作為一項解決地方臨時的補救性措施,缺乏相關制度上的檢查與規(guī)范,且各省督撫在火耗的征收和動用上有相當大的支配權。雍正后期,偽造耗羨清冊、各種因官吏弄虛作假的火耗侵貪事例層出不窮。滯留已久的矛盾和缺陷令雍正帝必須做出新的應對策略。于是,雍正十三年,他飭令清查各省火耗,造冊送達戶部核銷。乾隆即位后,進一步規(guī)范火耗問題,乾隆五年,開始厘定《耗羨章程》,到乾隆十三年,《耗羨章程》正式出臺全國,《耗羨章程》的厘定,標志著火耗問題真正以國家制度形成實現(xiàn)。,中央政府進行統(tǒng)一管控,制定明確的規(guī)章制度,中央徹底收歸各省對耗羨征收和動支的權限。
[Abstract]:Envy mainly refers to an additional tax imposed by the feudal dynasty in addition to the official Fu.In the early stage of feudal society, taxes were mainly collected in kind, and grain consumption and foot expenses occurred on the way of transportation. Local officials used this as an excuse to collect extra taxes, which led to consumption and envy.In the late feudal society, with the development of commodity economy, silver, as a standard of taxation, stepped onto the stage of history.Fire consumption levy prosperity Yu Ming after a whip law.In the early Qing Dynasty, in view of the tragic lessons of the demise of the Ming Dynasty, the rulers of the Qing Dynasty concentrated the main areas of power on the financial reform. The "return of fire consumption to the public" implemented in the early days of Yongzheng was the peak of the development of the reform in the Qing Dynasty.To some extent, the corruption of officials was eliminated.Local government officials can plan local projects in the long-term.To ensure that local public utility construction has adequate sources of income.At the same time, the local deficit to make up for the solution of the most pressing financial problems at that time.However, the reform of fire consumption and public administration in Yongzheng period did not form a strict financial management system. As a temporary remedial measure to solve the local problems, there was a lack of inspection and regulation in relevant systems.And the provincial governor in the collection and use of fire has a considerable power of control.In the late period of Yongzheng, false envious books were forged, and various cases of fire consumption and corruption caused by false practices by government officials emerged one after another.Long-held contradictions and defects make Emperor Yongzheng must make new coping strategies.Thus, Yongzheng 13 years, he ordered to check the fire consumption of provinces, book-making service to the Ministry of Write-off.It indicates that the fire consumption problem is really realized by the national system. The central government carries on the unified control, formulates the clear rules and regulations, and the central government completely receives the power of the provinces to levy and move the envious expenditure.
【學位授予單位】：山西大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：K249

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本文編號：1720279