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清代烧锅①政策经历了康熙、雍正的禁而不严,乾隆初期的严禁、中后期的逐渐松弛,嘉道年间烧锅税收制度的初步确立,咸丰时期烧锅税课政策的出台及逐步调整的历史变迁。本文通过分析历朝统治者烧锅政策的演变、地方大员对烧锅的意见、民间舆论对烧锅的反映,从而得出结论:清代的烧锅政策由禁到弛,其征税措施由不完善到较为完善,既是社会生产发展的客观需要,亦是清朝历代统治者在财政税收政策上延续、调整、改革、发展诸种努力的具体反映。一康雍时期的烧锅政策与人口压力的应对
Qing Dynasty pot ① policy experienced Kangxi, Yong Zheng ban and lax, the initial prohibition of Qianlong, the gradual relaxation of the late, the initial establishment of the tax system during the years of Kadao, Xianfeng period pot tax policy and the gradual adjustment of the history change. Through the analysis of the evolution of the burned-pot policy of the dynasties, the opinion of the local officials on the pot and the reflection of the public opinion on the pot, it is concluded that the policy of burning pot in the Qing Dynasty is banned to relaxation and its tax collection measures are imperfect to more Perfection is not only an objective need for the development of social production but also a concrete reflection of the various efforts made by the rulers of the Qing dynasty to extend, readjust, reform and develop the fiscal and taxation policies. The Cookers Policy and Population Pressure in a Kangxi and Yongzong Period