| 清代乡约与催科 |
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| 引用本文： | 段自成.清代乡约与催科[J].平顶山学院学报,2001,16(1):26-28. |
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| 作者姓名： | 段自成 |
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| 作者单位： | 平顶山师专,河南,平顶山,467002 |
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| 摘 要： | 清初 ,明朝遗留下来的乡约已有催办赋役的职能 ;康熙雍正以后 ,乡约催科渐成普遍现象。清代乡约不仅负责征派正项钱粮 ,而且还负责征派陋规、官租和契税等。
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| 关 键 词： | 乡约 催科 推行情况 |
| 文章编号： | 1008-5211(2001)01-0026-03 |
| 修稿时间： | 2000年9月7日 |
On the Tax and Forced Labour Collector, Xiangyue, in Qing Dynasty |
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| DUAN Zi,cheng.On the Tax and Forced Labour Collector, Xiangyue, in Qing Dynasty[J].Journal of Pingdingshan University,2001,16(1):26-28. |
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| Authors: | DUAN Zi cheng |
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| Abstract: | Xiangyue, handed from Ming Dynasty, had the duty to collect tax and forced labour in early Qing Dynasty, which was gradually popular from the reigns of emperors Kangxi and Rongzheng and Qianlong onwards. Its functions were not only to levy the tax on the private land, but also to collect the local tax named objectionable practice, state land rent, and the tax on the deed of covenant. |
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| Keywords: | Xiangyue functions of taxation condition of implementation |
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