- 期刊
清代乾隆年間榷關管理與稅收變化分析
An Analysis of Customs Management and the Revenue Changes during the Reign of the Qianlong Emperor
摘要
榷關的發展在清朝財政中日益扮演著重要的角色，同時也是反映清代商業貿易與市場經濟成長的指標。相對於田賦與鹽課收入的停滯與減收，清代乾隆年間關稅收入卻展現出持續成長的趨勢。本文討論的重心，試圖從乾隆年間中央對關稅管理政策，以及全國關稅收入額的分析，藉此了解乾隆朝榷關政策與關稅變化所呈現的種種問題。 前人對清代榷關制度的沿革演變固然有所釐清，而對個別榷關組織的討論亦有助於了解該關結構的特色，至於榷關的發展與市場經濟枯榮也逐漸建構出清晰的關連性。惟以往的研究中由於未能充份掌握各關稅收數據的資料，以致相關分析仍無法梳理出較長時段、連貫的、以及榷關財政稅收變化的具體面相。 本文撰寫的目的，主要以清代乾隆年間硃批奏摺與內閣漢文題本等史料為基礎，深入整理出乾隆六十年間各榷關稅收數據，進而探索造成期間變化的原因，以及變化過程中所反映的政府財政政策與市場經濟起伏等相關問題。
並列摘要
The development of the customs management system played an important role in the finances of the Qing dynasty, while also reflecting the growth indexes of commercial trade and the market economy. Customs revenue rose gradually during the reign of the Qianlong emperor, in contrast to the stagnation and decrease of the land and salt tax revenues. This essay focus on analyzing central government policy for customs management and the amount of customs revenue, and hopes to understand all kinds of problems caused by the changes in these policies during Qianlong's rule. Many scholars have undertaken research to clarify the patterns of change and developments in the Qing-dynasty customs system, with discussions of individual customs organizations helping us better understand their features and also establishing clear connections between the development of the customs system and the flourishing or decaying of the market economy. However, such scholarship has not fully incorporated the data from different customs organization, meaning that we have proven unable to find out the concrete content of customs revenue in the long run. The purpose of this essay is to reexamine the data about all custom revenues during the reign of the Qianlong emperor, which are based on historical documents such as the vermillion memorials and routine memorials of Grand Secretariat. In addition, I further explore the reasons behind these changes, as well as related issues reflected in financial policy the fluctuating market economy during the entire process of change.