摘要
“非常时期”是相对于“正常时期”而言。非常时期财政政策的调整与更张,更能体现国家的财政治理能力。清代前期的非常时期具有“间歇性”特征,主要是清朝入关后的“开国”时期以及清代前中期的三藩之乱和白莲教之役时期,财政政策的变动以赋税的加征、举办捐输,调整起运、存留比例为手段。清代咸丰年间以降,大多处于非常时期,由于军费、赔款、外债以及自强新政的推行,导致严重的财政难,在“就地筹饷”“就地筹款”的税收政策导引下,地方财权渐次扩大,具有近代意义的“地方财政”渐次形成,导致了税捐的乱征、财政的外销以及中央财权的削弱。
Unusual time is relative to usual time.The adjustment and change of fiscal policy in unusual times could better reflect the fiscal management ability of the country.The unusual times during early Qing dynasty was characterized by“intermittence”,mainly referring to the period of“founding of the nation”and periods of the Revolt of the Three Feudatories and the White Lotus Uprising in the early and middle Qing Dynasty.During these times,the following measures had been adopted,including levying additional taxes,organizing donations,adjusting the proportion of shipment and retention in order to adjust the fiscal policies.Since the period of Xianfeng(咸丰),military expenditure,war reparations,foreign debt and the conduct of new reforms led to special financial difficulties.Guided by the tax policy of collecting money for soldiers’pay locally and raising funds on-the-spot,the local financial power gradually expanded,and the local public finance with modern significance gradually formed,which was a response to financial distress,but also led to the confusion of taxation and the weakening of central financial authority.
作者
陈锋
CHEN Feng(School of History and Research Center of Chinese Traditional Culture,Wuhan University,Wuhan,Hubei,430072,China)
出处
《史学集刊》
CSSCI
北大核心
2022年第5期4-21,共18页
Collected Papers of History Studies
基金
国家社会科学基金重大招标项目“清代财政转型与国家财政治理能力研究”(15ZDB037)的阶段性成果。
关键词
非常时期
财政政策
财政能力
清代
国家治理
unusual time
fiscal policy
fiscal capacity
Qing Dynasty
national governance
