清代“两淮岁课，当天下租庸之半”质疑

清代两淮岁课在全国课税收入当中占有比较大的比重，但这种比重具体大到什么程度．迄今为止人们对此并没有明确的量化统计；而在含混不清的定性研究当中，学界较为普遍认同的观点是“两淮岁课。当天下租庸之半”。本文在通过合理的量化分析后发现，该看法其实是很不确切的。有清一代，无论是清初、清中叶还是清末，都不曾出现过“两淮岁课，当天下租庸之半”的客观事实；即便是全国所有的盐课。也从未达到过占全国租庸之半的盛况。不过，有一点可以肯定的是，清代两淮岁课占全国盐业岁课的一半甚至更多，却是不争的历史事实。

Questions on "the Annual Tax Paid by Huainan and Huaibei Accounts for Half of All the Taxes of the Country" in the Qing Dynasty

In the Qing Dynasty, Huainan and Huaibei held the quite great proportion of the tax income of the country, but until now people have had no clear statistics of the specific proportion. The academia generally accepts ＂the annual tax paid by Huainan and Huaibei accounts for half of all the taxes of the country＂. This paper discovers that this view is actually very incorrect through reasonable quantitative analysis. In the beginning, the middle or the end of the Qing Dynasty, it was not the fact that ＂the annual tax paid by Huainan and Huaibei accounts for half of all the taxes of the country＂. Even all the salt tax of the whole country never accounted for half of all tax of the country. However, one thing is certain that Huainan and Huaibei＇s annual tax accounted for half or even more of all the salt tax of the country.