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清代稅收研究：賦稅與國家治理 
定 價：238 元
9 7 8 8 1 7 9 0 7 3 3 0 4 讀者對象:歷史學(xué)、財政學(xué)、經(jīng)濟學(xué)專業(yè)讀者及稅務(wù)部門工作者 
本書是系統(tǒng)研究清代稅收的著作，采取廣角度、大視野的“大財政史觀”論述稅收史。分為上、下兩冊，上冊主要論述傳統(tǒng)的較為固定的稅收管理制度，田賦、鹽課、關(guān)稅、雜稅等主要稅種及稅外加征。下冊主要論述清代后期的稅收制度、稅收變革和稅收思想的變化，除了分析傳統(tǒng)稅種的內(nèi)涵和外延變化外，重點探討了新海關(guān)的設(shè)置與海關(guān)稅的征收奏銷、厘金種類與厘金稅率變動、雜稅與雜捐的地域性特征、晚清財權(quán)下移與地方稅收權(quán)的形成、國家稅與地方稅的劃分模式。上、下兩冊采取不同的研究模式和研究方法，通過“變”與“不變”的邏輯結(jié)構(gòu)和研究方法，縷述稅收的變化，分析稅收與國家財政治理能力的關(guān)系，揭示中國傳統(tǒng)的稅收財政制度在內(nèi)外因素共同作用下向現(xiàn)代艱難轉(zhuǎn)型的內(nèi)在邏輯和歷史規(guī)律。
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1978.3—1981.12月在武漢大學(xué)歷史系讀本科，獲歷史學(xué)學(xué)士學(xué)位。本科畢業(yè)后留校任教，并先后師從彭雨新教授、黃惠賢教授在職讀研究生，獲歷史學(xué)碩士學(xué)位、博士學(xué)位。1989年5月任副教授。1993年6月至今任教授，同年獲國務(wù)院政府特殊津貼。武漢大學(xué)首批二級教授。財政史、經(jīng)濟史、清史中國經(jīng)濟史學(xué)會副會長，《中國財政通史》2017年度國家政府出版獎獲得者中國經(jīng)濟與社會史研究所所長，中國傳統(tǒng)文化研究中心學(xué)術(shù)委員會主任。湖北省政協(xié)第八屆委員，第九、十、十一屆常委，武漢市文史館員，九三學(xué)社中央社史研究中心主任、文化委員會委員。曾兼任九三學(xué)社武漢大學(xué)委員會主委、九三學(xué)社湖北省委副主委、九三學(xué)社中央委員，湖北省新聞出版局、新聞出版廣電局副局長，湖北省政協(xié)副秘書長、提案委員會副主任、文史委員會副主任，監(jiān)察部駐教育部特邀監(jiān)察員等政府、社會職務(wù)。曾任日本東京大學(xué)、同志社大學(xué)、創(chuàng)價大學(xué)，臺灣中研院客座教授、客座研究員。
目錄
第一章 緒論：研究前史及清代前期的經(jīng)濟、財政與稅收/001 第二章 稅收管理 第一節(jié) 皇室稅收與財政管理機構(gòu)/043 第二節(jié) 中央稅收與財政管理機構(gòu)/052 第三節(jié) 地方稅收管理機構(gòu)與特設(shè)稅收管理機構(gòu)/060 第四節(jié) 賦稅征收冊籍與錢糧征解、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 食鹽運銷與鹽稅征收 第一節(jié) 鹽產(chǎn)區(qū)、鹽銷區(qū)的劃分與運銷方式/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/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/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/031 表1-3 乾隆三十一年歲入統(tǒng)計/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/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 順治年間土地開墾統(tǒng)計/183 表3-7 順治、康熙兩朝田賦本色、折色征收統(tǒng)計與比較/188 表3-8 清初山東、河南的蠲荒征熟/203 表3-9 直隸等省平時轉(zhuǎn)運軍糧、餉銀腳價標(biāo)準(zhǔn)/226 表3-10 攤丁入畝簡表/244 表4-1 明代萬歷年間江南關(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/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)各項經(jīng)費支出及盈余銀貼補/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)實征盈余銀及經(jīng)費動用盈余銀/327 表4-13 乾隆至道光年間山海關(guān)實征、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 咸豐以降左翼實征、支發(fā)及解交內(nèi)務(wù)府盈余銀/345 表4-17 鴉片戰(zhàn)爭以降右翼實征、支發(fā)及解交內(nèi)務(wù)府盈余銀/346 表4-18 天津關(guān)乾隆至道光年間實收盈余銀、凈盈余銀及 額外盈余銀/357 表4-19 鳳陽關(guān)乾隆至道光年間解交造辦處的款項、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/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/401 表5-1 明清兩代銷鹽區(qū)域?qū)φ毡?408 表5-2 長蘆場課項目與征銀額/417 表5-3 各鹽區(qū)場課一覽表/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/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)廉銀與公費銀的比例/524 表7-3 各省起運正銀、耗銀與存留正銀、耗銀/528 表7-4 長蘆鹽區(qū)嘉慶以前的補貼加價/540 表7-5 兩淮雍正年間裁革浮費陋規(guī)細(xì)目/567 插圖目錄 圖2-1 長蘆鹽運使司印/075 圖3-1 安徽余瞻明等戶土地丈量圖（清代，具體時間不詳）/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丈量僉歸票（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
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