“抗粮”与“敛费”:咸同之际山东田赋锐减的团练因素

咸同之际,山东取代东南数省而被清廷视为新的财赋之区.然而,山东提供的田赋收入恐怕要远低于清廷的预期.个中原因颇为复杂,但山东团练的抗粮和敛费行动在当时已被认作导致田赋锐减的关键.团练的抗粮和敛费行动固然与绅民不满官府加重攫取乡村资源有关,亦应看到清廷团费自筹政策产生的意外后果.

"Anti-Payment of Land Tax" and "Extortion of Fees and Dues": Local Militia Units as One of the Reasons for the Sharp Reduction of Land Tax in Shandong under the Reign of Emperors Xianfeng and Tongzhi

Instead of the few provinces in southeast China,Shandong province was regarded as a new wealthy region in paying taxes and dues under the reign of Emperors Xianfeng and Tongzhi during the Qing Dynasty.However,the land tax imposed from Shandong was far below the expectation of the royal court owing to very complicated reasons.Among them,the "anti-payment of land tax"(kangliang) and the "extortion of fees and dues"(lianfei) of the local militia units(tuanlian) were considered as the key factors leading to the sharp reduction of land tax.For,these actions taken by the local militia units were admittedly related to the dissatisfaction from gentry and populace with the wanton grabbing of rural resources by the local authorities,but still the unexpected consequences brought about by the policy of self-financing for providing for and training the local militia units stipulated by the royal court of the Qing Dynasty was not to be ignored.