| 试论清代的“摊丁入亩”和“耗羡归公” |
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| 引用本文： | 吕建中. 试论清代的“摊丁入亩”和“耗羡归公”[J]. 青海民族学院学报(社会科学版), 2003, 29(2): 41-43 |
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| 作者姓名： | 吕建中 |
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| 作者单位： | 吕建中（青海民族学院,青海,西宁,810007） |
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| 摘 要： | 文章对清康熙和雍正时期采取的两项赋税改革即"摊丁入亩"和"耗羡归公"进行了剖析.认为两项措施的实施不仅在一定程度上减轻了农民负担,增加了国家税收,并且在防止官吏贪污腐败方面也起到了积极作用.
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| 关 键 词： | 摊丁入亩 耗羡归公 赋税 |
| 文章编号： | 1000-5447(2003)02-0041-03 |
| 修稿时间： | 2002-12-28 |
Tandingrumu and Haoxianguigong in the Qing Dynasty |
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| LU Jian - zhong. Tandingrumu and Haoxianguigong in the Qing Dynasty[J]. Journal of Qinghal Nationalities Institute(Social Sciences), 2003, 29(2): 41-43 |
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| Authors: | LU Jian - zhong |
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| Affiliation: | LU Jian - zhong |
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| Abstract: | This article analyzes the two taxes reform Tandingrumu and Haoxian guigong in the Kangxi and rongzheng of the Qing Dynasty, the author deems that the carryingout of two measures have lightened the burden on the peasants to a certain extent,increased tax revenue on the state,and also guarded against government officials corruption. |
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| Keywords: | Tandingrumu Haoxianguigong taxes |
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