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清代税收研究：赋税与国家治理 
定 价：238 元
9 7 8 8 1 7 9 0 7 3 3 0 4 读者对象:历史学、财政学、经济学专业读者及税务部门工作者 
本书是系统研究清代税收的著作，采取广角度、大视野的“大财政史观”论述税收史。分为上、下两册，上册主要论述传统的较为固定的税收管理制度，田赋、盐课、关税、杂税等主要税种及税外加征。下册主要论述清代后期的税收制度、税收变革和税收思想的变化，除了分析传统税种的内涵和外延变化外，重点探讨了新海关的设置与海关税的征收奏销、厘金种类与厘金税率变动、杂税与杂捐的地域性特征、晚清财权下移与地方税收权的形成、国家税与地方税的划分模式。上、下两册采取不同的研究模式和研究方法，通过“变”与“不变”的逻辑结构和研究方法，缕述税收的变化，分析税收与国家财政治理能力的关系，揭示中国传统的税收财政制度在内外因素共同作用下向现代艰难转型的内在逻辑和历史规律。
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1978.3—1981.12月在武汉大学历史系读本科，获历史学学士学位。本科毕业后留校任教，并先后师从彭雨新教授、黄惠贤教授在职读研究生，获历史学硕士学位、博士学位。1989年5月任副教授。1993年6月至今任教授，同年获国务院政府特殊津贴。武汉大学首批二级教授。财政史、经济史、清史中国经济史学会副会长，《中国财政通史》2017年度国家政府出版奖获得者中国经济与社会史研究所所长，中国传统文化研究中心学术委员会主任。湖北省政协第八届委员，第九、十、十一届常委，武汉市文史馆员，九三学社中央社史研究中心主任、文化委员会委员。曾兼任九三学社武汉大学委员会主委、九三学社湖北省委副主委、九三学社中央委员，湖北省新闻出版局、新闻出版广电局副局长，湖北省政协副秘书长、提案委员会副主任、文史委员会副主任，监察部驻教育部特邀监察员等政府、社会职务。曾任日本东京大学、同志社大学、创价大学，台湾中研院客座教授、客座研究员。
目录
第一章 绪论：研究前史及清代前期的经济、财政与税收/001 第二章 税收管理 第一节 皇室税收与财政管理机构/043 第二节 中央税收与财政管理机构/052 第三节 地方税收管理机构与特设税收管理机构/060 第四节 赋税征收册籍与钱粮征解、奏销/103 第五节 税收考核与钱粮交代/145 第三章 田赋与徭役 第一节 土地占有、田亩统计与田赋科则/162 第二节 田赋征收/187 第三节 田赋蠲免/198 第四节 徭役征发与摊丁入亩/217 第五节 西北屯田及“租”“税”征收/249 第四章 关税和其他工商税 第一节 清代榷关的设置与税则（税率）/261 第二节 关税征收的变化与征收数额/278 第三节 其他工商税/388 第五章 食盐运销与盐税征收 第一节 盐产区、盐销区的划分与运销方式/405 第二节 盐税税种与征收数额/415 第六章 杂税种类与杂税征收 第一节 杂税种类及其变化/478 第二节 杂税征收原则与征收数额/486 第七章 税外加征 第一节 耗羡加征与耗羡归公/516 第二节 徭役摊派与河工、盐斤加价/531 第三节 陋规的收受/556 第八章 税收思想 第一节 帝王的税收思想/575 第二节 官员的税收思想/594 第三节 思想家的税收思想/608 主要参考文献/621 索引/632 表目录 表1-1 清代前期各朝税收岁入一览/030 表1-2 乾隆十八年岁入统计/031 表1-3 乾隆三十一年岁入统计/032 表2-1 清代前期与后期各清吏司的职掌比较/054 表2-2 常例考成与特别考成比较/154 表3-1 顺治年间人丁、亩额、田赋统计/163 表3-2 安徽塘、地、山一亩折田数额/175 表3-3 安徽塘、地、山若干折田一亩/175 表3-4 明代弘治年间徽州府歙县田赋科则/176 表3-5 清初安徽有关府县田赋科则/176 表3-6 顺治年间土地开垦统计/183 表3-7 顺治、康熙两朝田赋本色、折色征收统计与比较/188 表3-8 清初山东、河南的蠲荒征熟/203 表3-9 直隶等省平时转运军粮、饷银脚价标准/226 表3-10 摊丁入亩简表/244 表4-1 明代万历年间江南关税（船钞）征收则例/273 表4-2 明代崇祯五年江南关税（船钞）征收则例/274 表4-3 顺治十二年江南关税（船钞）征收则例/274 表4-4 康熙二十五年江南关税（船钞）征收则例/275 表4-5 雍正年间各关征收盈余银数量/286 表4-6 嘉庆初年各关正额银、盈余银/292 表4-7 浒墅关嘉庆至道光年间盈余银多收或少收额数/296 表4-8 清代前期各朝关税征收数额统计/303 表4-9 乾隆至道光年间浒墅关历年税收总额、正额与盈余银/317 表4-10 乾隆初年浒墅关各项经费支出及盈余银贴补/321 表4-11 乾隆至道光年间九江关历年税收总额、正额与盈余银/324 表4-12 乾隆至道光年间九江关实征盈余银及经费动用盈余银/327 表4-13 乾隆至道光年间山海关实征、支发及解交内务府盈余银/333 表4-14 乾隆至道光年间张家口实征、支发及解交内务府盈余银/337 表4-15 乾隆至道光年间杀虎口实征、支发及解交内务府盈余银/341 表4-16 咸丰以降左翼实征、支发及解交内务府盈余银/345 表4-17 鸦片战争以降右翼实征、支发及解交内务府盈余银/346 表4-18 天津关乾隆至道光年间实收盈余银、净盈余银及 额外盈余银/357 表4-19 凤阳关乾隆至道光年间解交造办处的款项、银两/363 表4-20 浒墅关（苏州织造）乾隆至道光年间解交内务府的平余银两/375 表4-21 浒墅关（苏州织造）嘉庆至道光年间罚料等银及解交内务府的银两/382 表4-22 道光年间苏州等府牙行及牙税、耗羡的征收/394 表4-23 康熙、乾隆年间牙税统计/396 表4-24 道光年间苏州等府当铺及当税、耗羡的征收/400 表4-25 康熙、乾隆年间当税统计/401 表5-1 明清两代销盐区域对照表/408 表5-2 长芦场课项目与征银额/417 表5-3 各盐区场课一览表/420 表5-4 两淮等盐区顺治年间“加引增课”与原额正课的比较/426 表5-5 各盐区征纳铜斤、河工银额统计/431 表5-6 顺治至雍正朝盐课岁入/433 表5-7 乾隆至道光朝盐课岁入/436 表5-8 两淮盐区三藩之乱前后的盐课额/438 表6-1 康熙二十四年各省契税及“杂赋”/489 表6-2 雍正至道光年间广东契税的正额银与溢额银/491 表7-1 雍正年间的耗羡征收比例与数额/520 表7-2 耗羡归公银中养廉银与公费银的比例/524 表7-3 各省起运正银、耗银与存留正银、耗银/528 表7-4 长芦盐区嘉庆以前的补贴加价/540 表7-5 两淮雍正年间裁革浮费陋规细目/567 插图目录 图2-1 长芦盐运使司印/075 图3-1 安徽余瞻明等户土地丈量图（清代，具体时间不详）/171 图3-2 安徽县十一都二图三甲汪笃祀李字五千七百三十三号丈量佥归票（康熙二十二年十一月）/171 图3-3 安徽休宁县十八都九图丈量山地塘宝字三十四号纬税票（道光二十三年十二月）/172 图6-1 《杂税全书》书影/489 图7-1 “剀切出示晓谕碑”/558 图7-2 “剀切出示晓谕碑”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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