清代盛京苇税研究

在辽河和大洋河入海口左右,地势低洼,生长着大片的芦苇。从清代雍正年间开始,盛京工部就对辽河两岸的苇塘进行管理和抽税;光绪初年,柳条边东放垦,又由东边道负责对大洋河两岸苇塘进行管理和抽税;清朝末年,随着东北各地荒原的全面开放,盛京沿海苇塘的管理也发生了根本的变化。

Research on Reed Tax in Shengjing in Qing Dynasty

A large scale of reeds grows on both sides of estuary of Liaohe River and Dayang River,a low-lying area.Starting from Yongzheng period of Qing Dynasty,the Ministry of Works in feudal China began to manage and collect taxes on the reed pond on both sides of the Liaohe River.During the early Guangxu period,Dongbian Dao is responsible for the management and taxation there.And at the end of Qing Dynasty,with the full liberalization of wilderness throughout the Northeast,management in coastal reed pond in Shengjing has also undergone a fundamental change.