清代後期四川における財政改革と公局

The financial system during the Qing period was centralized the system and local finance was not legally permitted by the central government. So was really made up of both regular finance, by which the central government collected taxes according to ledgers, and an irregular one, by which local governments collected taxes to cover the cost of local administrations. This dual system was functioning well up until the Qianlong 乾隆 era, but after the Jiaqing 嘉慶 era its function deteriorated when national finances became squeezed because of many rebellions. In Sichuan 四川 the central government began to impose jintie 津貼 and jiansyu 捐輸 (additional taxes on land) for the purpose of procuring the military budjet to suppress rebellions. The Sichuan local government also collected chaiwu 差務 and fuma 夫馬 (new local taxes) in the name of supporting soldiers and procuring military supplies. These new taxes increased the burdens on tax payers at a tremendous rate. After the Xianfeng 咸豊 and Tongzhi 同治 eras, the Sichuan government began to promote the establishment of sanfei-ju 三費局 (an office to deal with sanfei funds) to lighten tax payers' burdens. In the past the majority of local government officials, xuli 胥吏 and yayi 衙役, were unsalaried. They lived on lougui 陋規 (fee) received for criminal suits and trials. Since lougui was freely collected, it oppresed the livelihood of the people and caused arrears in official taxes. So the Sichuan government regulated the collection of lougui and made the sanfei-ju pay officials regularly in compensation for it. In itself sanfei was the fund to give officials actual expenses for criminal suits. But in practice sanfei-ju constantly paid them salary from the fund. In the early Guangxu 光緒 era Ding-bao-zhen 丁宝〓, who was the governor of Sichuan, further promoted the sanfei-ju and laid a tax on butchery to increase much revenue. In 1877 he also abolished the fuma-ju 夫馬局 to prohibit local governments from collecting fuma. Minimum expenses were covered by the sanfei-ju. He also prohibited guili 規礼 that had been a part of lougui and fuma collected by low-ranking officials and customarily given to high-ranking officials for expenses of administration or social expenses. In compensation for this the Sichuan government paid high-ranking officials gongfei 公費 (a kind of salary). In this way Ding considerably reduced local irregular finances and established a stable and regular collection of taxes by the central government. He also strengthened Sichuan finances by means of lijin 釐金 revenue to modernize industry and armaments, and made it independent of the central government.