| The problem of the revenue deficit,throughout the whole Qing Dynasty,is one of the important contents of the financial history of Qing dynasty.Why does the fiscal deficit have been banned repeatedly?This is a question worth thinking deeply.Kangxi Yongzheng period is an important period in the Qing Dynasty to check deficit,it’s the beginning of check deficit.In Qing dynasty,the geographical position of shaanxi province was very important,it is the key linked to the north-west,and has been highly valued by the central government.In the Kangxi and Yongzheng period,Shannxi is often affected by Northwest war,Shannxi’s deficit problem has distinctive characteristics.The problems are more complicated so that difficult to check clear.Therefore,it is important to research the problem of the deficit in Shaanxi.The current research on the problem of deficit in academic circles in the Qing Dynasty,mainly focus on the discussion of deficit in sourtheast area,study on Shaanxi’s deficit is little.In this paper,based on the related document,starting from the several of inventory Shaanxi ’s case in the Qingdynasty,through inventory process and effect of check deficit,try to explore the underlying reasons behind Kangxi and Yongzheng period deficit in Shaanxi.Shaanxi ’s deficit is a very serious problem in Kangxi and Yongzheng period,Shaanxi has a huge deficit,the amount of tax treasuries is unknown,money have not played the pin many years.In the face of this phenomenon,both Kangxi and Yongzheng have taken a series of measures to rectify it.There are particular check deficit case in Kangxi period:Kangxi thirty-one years(1692)donation deficit in Shaanxi;Kangxi thirty-seven years(1698)embezzlement of grain silver in Shaanxi;the governor of NianGengyao’s check deficit in the late Kangxi period.Among them,the case of embezzlement of grain silver and the governor of NianGengyao’s check deficit effect is better.There are two times to check deficit in Yongzheng period:the governor of Nian Gengyao and the prince of Yunxiang to check of deficit in Shannxi.Yongzheng three years(1725),the governor of Yue Zhongqi to checek of president NianGengyao’s tax erosion inventory.NianGengyao’s check deficit is better,YunZhongqi’s inventory is less,and it is mainly aimed at the NianGengyao.Although Kangxi and Yong Zheng were the inventory of deficit in Shaanxi,and achieved certain results,the Yong Zheng period was more effective,but Kangxi and Yong Zheng did not fundamentally solve the problem of deficit in Shaanxi.Kangxi and Yongzheng are very diffident in the check of deficit question.First,Kangxi and Yongzheng have different views on the deficit.Kangxi believes that the main reason for the deficit is that Shaanxi have too little local reservation,while YongZheng believes that the erosion of officials is the main reason for the deficit.Secondly,it is the difference between the two emperor’s attitude towards the deficit.Kangxi has a tolerant understanding of the deficit and needn’t deeply studied.And Yongzheng is serious inventory,very strict.In addition,they are very different on the deficit,Yongzheng treat the official’s deficit more serious punishment,the deficit in the penalties are more comprehensive.Shaanxi deficit phenomenon is so serious,is the result of various factors.The military influence is the common reason for the deficit of Shaanxi in the Kangxi and Yongzheng period.In peacetime,the salaries of Shaanxi officers and soldiers are large and the local financial burden is heavy.If there is a war,Shaanxi often needs to subsidize military rates and transfer military supplies,and the money and grain in the Treasury are often misappropriated.In addition,some officials in the name of raising taxes private placement and embezzlement of money have made the problem of Shaanxi’s deficit extremely serious.In Yongzheng period,Shannxi has set up the reserve and storage of silver in order to cope with the military emergency supply.The military influence on Shaanxi’s deficit is weakened.But military is still an important reason for the deficit of Shaanxi.The financial system,bureaucracy and exemption are the special reasons for the shortage of money and grain in Shaanxi during the Kangxi and Yongzheng period.The two periods of Kangxi and Yong Zheng were different again.Financially,Shannxi local finance remains too small,lack of funds is the basic reason of deficit in Shaanxi administration.In Yongzheng period,financially,the implementation of haoxianguigong,Shaanxi local financial situation improved,increasing local retention;In the administration of officials,in Kangxi period,corruption phenomenon is very serious,such as the official common cheating,and hide the old diversion revenue shortfall,officials blackmail;Kangxi himself often reducing tax,increasing local deficit.At the Yongzheng time,he vigorously rectify the official,which made the official has improved,the influence of official administration on the deficit is weaked;On the natural calamities and relief taxes,in the period of Kangxi,the frequent natural disasters,Kangxi repeatedly exemption,the relief and natural disasters have made the local financial revenue in Shaanxi reduced,and it is very easy to cause deficit.In the period of Yongzheng,he greatly reduce the number of Shaanxi’s tax payment.During this period,the natural disasters in Shaanxi were relatively small,and the impact of relief and disaster on Shaanxi’s deficit was weakened.Finally,on the supervision system side,lack of effective supervision mechanism is a serious defect of the supervision system in Qing dynasty.This is an important reason for deficit in Shaanxi.This is also a common cause of Kangxi and Yong Zheng.During the Kangxi period,it was mainly relying on the local governor’s investigation to check the deficit in shannxi,and did not solve the problem from the system.During the period of Yong Zheng,according to the malpractice of Kangxi,the corresponding measures were taken to improve,not only to prevent the production of deficit from the system,but also to make the local governors clean up and comprehensively control the deficit.As a whole,the success of Yong Zheng’s deficit in the deficit is more remarkable.But he did not solve the problem of the supervisory system and military affairs.In short,the deficit of money and grain in Qing Dynasty was despite repeated bans can’t be stopped.This is a problem that the feudal system can’t solve. |
