摘要
清代榷关制度的核心内容是税收 ,而税收的核心内容就是“额税”的确定 ;“额税”的确定始于明朝的钞关。清朝统治者在对明代钞关制度的继承与发展中 ,首要任务就是对明末钞关“额税”重新核定以及对清代新增榷关额税的确定。本文考察的清代榷关的“额税”专指作为其正项收入的正额和盈余两部分。
The core content of the Qing's Queguan system was tax revenue, and the core content of tax revenue was the definition of “fixed taxes' . The definition of “Fixed taxes' started from the Ming's chaoguan. In the midst of the Qing rulers inheriting and developing the Ming's chaoguan system, the first task was to recheck the “fixed tax' of Ming's chaoguan and to be sure of the definition of the Qing's newly increased the “fixed tax' of queguan. The Qing's “fixed tax' examined in this essay gives special reference to two parts : the exact amount of income and the surplus.
出处
《清史研究》
CSSCI
北大核心
2004年第2期61-70,共10页
The Qing History Journal
