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陈梦雷等(编):古今图书集成·食货典·第051卷·第47则

陈梦雷等(编)《钦定古今图书集成·食货典》· 第051卷 · 投资 · 历史 · 行动 · 哲学

嗣後各歸衛所編入戶口,俱以本七折三徵收。其舊係每畝一斗九升至三斗者,照軍糧例起科;三斗至五斗者,概以三斗為額」。.mw-parser-output.licenseContainer{box-sizing:border-box;margin-top:1em;margin-bottom:0.25em;clear:both;width:auto;page-break-before:always;break-before:page}.mw-parser-output.licenseContainer>div:first-of-type{display:table;border:2pxsolidvar(--border-subtle,#8888aa);border-collapse:collapse;border-spacing:00;empty-cells:hide;box-sizing:border-box;margin:0auto0auto;width:100%;background-color:var(--background-color-neutral-subtle,#f7f8ff);color:var(--color-base,#202122)}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child{display:table-row-group}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child{display:table-row}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child>div{display:table-cell;padding:5px;vertical-align:middle;width:auto}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child>div:first-child{text-align:left}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child>div:nth-child(2){text-align:center}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child>div:nth-child(2)>div{width:100%}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child>div:nth-child(2)>div:first-child{display:block;margin:0auto0auto;text-align:left}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child>div:nth-child(2)>div:nth-child(2){display:table;border-top:1pxsolidvar(--border-subtle,#8888aa)}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child>div:nth-child(2)>div:nth-child(2)>div{display:table-cell;vertical-align:middle}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child>div:nth-child(2)>div:nth-child(2)>div:first-child{text-align:center;padding:5px0;width:40px}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child>div:nth-child(2)>div:nth-child(2)>div:nth-child(2){text-align:left;padding:5px;font-size:92%}.mw-parser-output.licenseContainer>div:first-of-type>div:first-child>div:first-child>div:nth-child(3){text-align:right}.mw-parser-output.licensetpl{display:none}.mw-parser-output.licenseContainer.wst-collapsible-box{clear:both;margin:0.25em00.25em0;font-size:95%;background-color:var(--background-color-neutral-subtle,#f7f8ff);color:var(--color-base,#202122);border:2pxsolidvar(--border-subtle,#8888aa);text-align:left;line-height:1.6}.mw-parser-output.wst-license-container-title{display:inline-block;padding:0.5em}.mw-parser-output.wst-license-container-content{background:transparent;color:inherit;margin:0;padding:3px;text-align:left}.mw-parser-output.licenseContainer.warningLicenseContainer>div:first-child{border:2pxsolidvar(--border-color-error,#b22222);background-color:var(--background-color-error-subtle,#ffeeee);color:var(--color-base,#202122)}.mw-parser-output.licenseContainer.warningLicenseContainer>div:first-child>div:first-child>div:first-child>div:nth-child(2)>div:nth-child(2){border:2pxsolidvar(--border-color-error,#b22222);color:var(--color-base,#202122)}此作品在全世界都属于公有领域,因为作者逝世已经超过100年,且作品于1931年1月1日之前出版。

出处: https://zh.wikisource.org/wiki/%E6%AC%BD%E5%AE%9A%E5%8F%A4%E4%BB%8A%E5%9C%96%E6%9B%B8%E9%9B%86%E6%88%90/%E7%B6%93%E6%BF%9F%E5%BD%99%E7%B7%A8/%E9%A3%9F%E8%B2%A8%E5%85%B8/%E7%AC%AC051%E5%8D%B7
定位:第051卷·第47则 · 核对日期:2026-10-19 · 核验:逐字核对

白话

这条规定讲的是:以后各卫所的户口编审和赋税征收,都按“本七折三”的比例来折算,也就是把原来较高的税额打七折或三折征收。原来每亩征一斗九升到三斗的,参照军粮的税率起征;原来每亩征三斗到五斗的,一律以三斗为上限。这样做是为了减轻重税区的负担,统一税则,避免同一地区税率悬殊。执行时先核定原地亩等级和原税额,再按新标准折算,确保不重复征收。

上下文

出自清代《古今图书集成·食货典》,记载康熙年间整顿卫所屯田赋税,将卫所户口归并州县,统一税则。

今日一问

今天处理历史遗留的税费差异时,是否也该设一个“封顶”标准来减轻最重负担?

公版古籍;原文逐字取自 Wikisource,仅作分段,未附标点以外的改写。

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