乾隆八年奉天牛马税满文题本释析
ManchuTiben Analysis on Fengtian Cattle and Horse Tax in the 8th Year of Qianlong
小胖1
作者信息
摘要
清代奉天牛马税税差历经盛京将军、户部专管与盛京五部侍郎时期,政策未定.雍正五年(1727年)之前,奉天牛马税税差自盛京五部、将军衙门内各选取一员更换.雍正五年(1727年)至嘉庆六年(1801年)实行"保举制",奉天牛马税税差保送事宜由户部统一管辖,宗人府、六部、内务府、大理寺等衙门负责向户部保送税差.嘉庆六年(1801年)之后,户部与各保送衙门失去管理奉天牛马税差官资格,税差自盛京五部侍郎内选取.奉天牛马税不同的差官类型体现出清代税关差官的复杂性、多样性以及清代财政结构特点.
Abstract
In Qing Dynasty,the policy of Fengtian cattle and horse tax was not decided through Shengjing General,the Ministry of Household management and Shengjing five ministers period.Before Yongzheng five years ago,Fengtian cattle and horse tax collector was selected difference from the five departments of Shengjing,general Yamen to replace.Yongzheng five years to Jiaqing six years it held the"recommendation system",and the affair of tax collectors was in the charge of the Ministry of Household.Zongren Mansion,six ministries,internal affairs Office,Dali Temple were responsible for offering tax collectors.After Jiaqing six years,the ministry of household and the other departments lost the management of Fengtian cattle and horse tax collectors which were selected from the Shengjing five ministers.The different types of tax officials in Fengtian reflected the complexity and diversity of tax officials and the characteristics of fiscal structure in Qing Dynasty.
关键词
奉天牛马税/满文题本/差官Key words
Fengtian cattle and horse tax/Manchu/Tiben/tax officials引用本文复制引用
出版年
2023
NETL
NSTL
维普
万方数据