浅谈清代当税税率的演变

典当业是清代三大行业之一,当税是清代杂税中的一个税目,数额不大,往往是州县官征收存留起解。清代后期典当业税制发生了很大变化,尤其是光绪朝。光绪朝因灾害、战争所迫,税率有所增加,当税也在其列,当税由五两至五十两不等,而且增加了各种形式的当捐,这成为遏制典当业发展的瓶颈,以至到清末民国时期典当行渐渐歇业。

The Changes of Pawn Tax in Qing Dynasty

As one of three major trades in Qing dynasty,pawn-broking is very popular.And pawn tax,though the number is not large,is always collected and retained by the county magistrates.In the later Qing dynasty,especially Guang Xu period,pawn tax has experienced a great change.So the paper comparatively studies the tax rate in that time with the purpose to have an all-round knowledge of it.