<論説>清代後期湖広における財政改革

Abstract

清代の財政制度は、戸部が徴税勲賞に基づいて徴収する国家財政と、州県が地方行政経費を民間より慣習的に徴収する不正規財政との二重構造を形成していた。一九世紀以降、正項銭糧の減少と地方的徴収の肥大により国家財政が逼迫すると、各省督撫は、釐金や捐輸などの商業課税を正規財政に組み込むとともに、胥吏衙役の陋規需索・上級衙門への規礼饋送体系を解体するという財政改革を断行した。湖北・湖南を例に財政改革の成果を検証すると、湖北では、咸豊期に、釐金・牙帖捐の導入により国家財政を再建させるとともに、漕糧の定額銭納化により地方的微収を大幅に整理した。しかし湖南では、牙行の衰退により商業課税は困難であり、咸豊期の銭漕改革も一部の州県でしか実施されなかった。更に、光緒初の陋規需索・規礼饋送禁止も不徹底に終わった。長江流域を通観すれば、商品生産の展開した江南・湖北、次いで四川が財政改革に成功したのに対し、主穀供給地域の湖南や江西では改革は不振であった。

In the Qing Period the financial system was centralised and local raising of finance was not permitted by the central government. The result was a dual system of tax collection : regularised tax collection conducted by central government, and unregularised raising of revenue by local governments to cover the costs of local administration. In the 19th century public finances experienced difficulties owing to decreases in regular tax revenues and increases in irregular local levies. The dufu 督撫 (chief local government officers)attempted a reform of public finance by introducing commercial taxes as lijin 釐金 and jianshu 捐輸 , and by seeking to prevent local government officers from collecting lougui 陋規 (fees) and offering guili 規礼 (bribes) to high-ranking officials. As a result, in Hubei 湖北 in the Xianfeng 咸豊 period public finances were restored by the addition of lijin and yatie-jian 牙帖捐 (a business tax on brokers), and by the adjustment of local government costs by fixing the amount of caoliang 漕糧. However, in Hunan 湖南 it was difficult to impose taxes on trade because of the weakness of the brokers, and in only some provinces were the dufu able to enforce the amount of diding 地丁 and caoliang during the Xianfeng period. In the early part of the Guangxu 光緒 period there was a further attempt to prohibit the collecting of lougui and offering of guili but this was not enforced sufficiently. In the Changjiang 長江 Valley, Jiangnan 江南, Hubei and Sichuan 四川 where the production of manufactured goods developed, public finances were successfully reformed. In mainly rice producing areas such as Hunan and Jiangxi 江西 such reform attempts were not successful.