第257章(第1页)
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“对于典当物,如果发生损坏,清律也规定了双方责任。例如房产典当后损坏,双方都要负责,根据重建中出资情况区分不同,其他常见物品也都有规定。”
“总之,清朝的民事制度大致是公平完善的,但是因为行政监督不到位,法律没办法被准确执行,所以当时的吏治也颇为黑暗。”
“同时,因为法律和税收的复杂性,当时的地方官员至少要配备钱粮师爷、刑名师爷各一名,如果不是科举进士当的官,还要配备文书师爷,还要支付衙门中一些吏员的工资,还有所谓的冰敬和炭敬,当官的开销颇大,没有家底的话,靠俸禄实在是运行不了。”
“在这种大环境下,富有改革精神的雍正帝提出了‘火耗归公’的想法,这就是我们后世所说的养廉银。”
“火耗归公的意思是什么呢?首先需要解释什么是火耗。”
“火耗是指在金银的冶炼过程中损耗的重量,也是向百姓征收的一种杂费。”
【啥玩意儿?国家征收银钱,居然还要额外征收一笔火耗?】
【是因为很多百姓拿出来的银子纯度不够吧?】
【不管怎么说,纯度不够就多收纯度不够的人的银钱,怎么能所有人的都收?这不是逼着人拿劣质的银两交税?】
【何止,古代如果规定要用银子交税,那铜钱来也是不认的】
【啥玩意儿?都是钱,还分三六九等?难道我交税只能用银联不能用现金了?】
【别说,现在还收现金的却是很少,也是为了减少贪腐的空间】
【收税的都是普通小吏,怎么可能能够贪腐?】
弹幕这么说着,伍爱华正好说道:“古代的贪腐是非常严重的,税收又是贪腐的大头,所以类似火耗这种经常会被地方的官员滥用。”
“因为地方的官吏对于火耗可以自行进行评估和征收,所以要么怎么说阎王好惹,小鬼难缠。”
“基于这一事实,火耗归公的改革其实就是将火耗归纳进国家的税收收入,不再给地方官员自行决定的权力,减轻民众不必要的负担,增加国家的财政收入。”
朱元璋听到这里就拍大腿,赞同道:“这是个好主意!”
只要自己的皇权和百姓都受益,官员受害,朱元璋那都是举双手双脚赞成的。
“但是一味的火耗归公,只会引来地方官员的反感和敌对,毕竟大家都是要吃饭的嘛!现代人找工作都盼望钱多事少离家近,古代人当官,除非是京城人可以在老家做京官,不然都要背井离乡,讲究官员不能治理自己的家乡。”
“离家近这个好处已经没有了,雍正对于官员的业绩要求也比康熙高,事少也算不上,那还能让人卖命的就只剩下给的够多了。”
“所以当时的雍正就实行了养廉银的政策,将摊丁入亩和火耗归公后获得的增加的财政收入中的一部分用来给官员们发薪水。”
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