The operation of Ministry of Revenue in the early Qing Dynasty: Example of Land Tax Declaration and Military Expenditures Declaration

• Main Authors: WANG, PEI-YUN, 王蓓雲
• Other Authors: HSU, HONG
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/2nz8f8

碩士 === 東吳大學 === 歷史學系 === 105 === The Qing political machinery is considered as a centralization bureaucracy, and its fiscal system followed with its political ideology is treated as a centralized fiscal system as well. Through studies of Qing official decrees and provisions, or articles, these and books whitened by Qing authors, scholars is able to to understand how the central government executes those decrees and regulation in country, and how they use them to manage and control provinces income and expenditure. Nowadays, regard to Qing finance studies, many different perspectives are introduced and done. Some are focus on the fiscal system and polices, and some are focus on the specific topics. However, few studies direct to the operation of fiscal system self, for example how the provincial authorities and officers of center government work together and interact in rendering annual fiscal account. In decrees and regulation it states clearly the due time, contents and format of annual fiscal declaration to local authorities to follow up with the ministry of revenue to fulfill the annual fiscal declaration. However, it can’t be said that local authorities had countermeasures on purpose to against the policies executed by central government, but in the implementation of regulation, it might be inconsistent with the original provisions and be required to remain a room of flexibility to adapt to. The materials of this article mainly refer to official achieves of ministry of revenue at the time of Yongzheng emperor. By researching of provincial fiscal documents, especially to land tax declaration and military expenditure declaration, the article aimes to interpret and understand how the ministry of revenue and local authorities used the declaration and rendering annual financial accounts in practice to approach a centralized fiscal system in Yongzheng emperor.