| 晚清田赋负担水平若干问题的考察 |
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| 引用本文： | 周志初,李琦.晚清田赋负担水平若干问题的考察[J].江苏理工大学学报(社会科学版),2005,7(6):35-39. |
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| 作者姓名： | 周志初 李琦 |
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| 作者单位： | [1]江苏大学人文社会科学学院,江苏镇江212013 [2]扬州教育学院教务处,江苏扬州225002 |
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| 摘 要： | 晚清时期，政府统计的田赋收入由约0．3亿两渐增至0．5亿两，而实际征收的田赋估计要增加1倍。与此同时，由于物价上涨等因素，农业产值也有明显的增长，清末实际征收的田赋额尚不到农业产值的3％。从这一角度看，田赋负担处在一个较低的水平。但由于耕地占有不均，大量的农业剩余为封建地主所有。此外，由于人均耕地面积明显减少和人均农业产出的下降，晚清田赋实际负担水平较清代前期有较大幅度下降的观点并不成立。
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| 关 键 词： | 晚清 田赋 负担 |
| 文章编号： | 1671-6604（2005）06-0035-05 |
| 收稿时间： | 2005-08-15 |
Some Problems on the Burden of Land Taxes in the Late Qing Dynasty |
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| ZHOU Zhi-chu, LI Qi.Some Problems on the Burden of Land Taxes in the Late Qing Dynasty[J].Journal of Jiangsu University of Science and Technology(Social Sciences),2005,7(6):35-39. |
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| Authors: | ZHOU Zhi-chu LI Qi |
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| Abstract: | In the late Qing Dynasty, the land tax revenue, according to the government statistics, had risen gradually from 30 million taels to 50 million taels, while the actual land taxes almost doubled during the period. At the same time, the agricultural output value had increased obviously due to the facts such as the rising prices. As a result, the actual land tax income was less than three percent of the agricultural output value, thus at a comparatively low level. However, because of the unequal possession of cultivated lands, the large amount of the agricultural surplus was owned by the feudal landlords. In addition, because of the cultivated lands and the average output value per capita decreased markedly, it is wrong to say that the burden of the land taxes was lighter than in the earlv Oing Dvnasty. |
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| Keywords: | the late Qing Dynasty land taxes the burden |
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