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雍正七年(1729),江苏巡抚尹继善在治地推行了以明定漕费为中心的漕务改革:漕粮每石随征漕费银6分,以充旗丁挽运、州县办漕之费,其精神与“耗羡归公”是相似的。改革在雍乾之际取得了较好的效果,江苏漕费章程也成为各省“漕耗归公”之模板。乾隆中期以降,人口、物价等因素导致漕务开支增大,州县浮收、旗丁需索等弊端再度抬头,江南漕务又回到改革前的顽敝状态。嘉庆四年(1799)清厘漕务讨论中,受制于中枢在观念与管理上的桎梏,江苏省无法务实地提升漕费,改革至此完全失去了财政合理化的意义。
In the seven years of the Yongzheng reign (1729), Governor Yin Jishan of Jiangsu implemented the reform of the water supply centering on a clear water conveyance. Each grain of water along the waterway was charged six points for collecting water, Spirit and “Consumption envy public ” is similar. The reform achieved good results on the occasion of the Yong and Qian rivers. The charter of water fees in Jiangsu Province also became a template for provinces and “natural water consumption”. In the mid-term of Qianlong, the expenses on caibao increased due to such factors as population, price and other factors. However, the drawbacks such as the levitation of counties and the loss of flag in the counties once again rose, and the South China Water Service returned to the state of pre-reform unhappiness. Jiaqing four years (1799) Qing court discussions, subject to the central in the concept and management of the grudge, Jiangsu Province can not be pragmatic to raise the water fee, so far the reform completely lost the meaning of financial rationalization.