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火耗,必然是伴随着白银的使用而产生的,明末由于商品经济的发展,白银已经成为市场流通的主要货币,到清朝后,清朝统治者看到了万历三大征对国家的危害,在顺治元年即下令“官吏征收钱粮私加火耗者,以赃论”。“禁天下毋得正赋外再加火耗”。耗羡归公,是对明朝和清朝前期随意加征火耗银进行的一种以制度进行规范的修正,它使火耗银的征收有了一定的标准,杜绝了地方官员的随意征收,一定程度上减轻了农民的负担。
Since the late Ming Dynasty, due to the development of the commodity economy, silver has become the major currency circulating in the market. After the Qing Dynasty, the Qing rulers saw the harm done to the country by the Wanli Three Great Expedition The first year of the Shunzhi order “Officials levy money and food plus fire consumers, to stolen ”. “Prohibition of the world plus Fu plus fire”. The envy of the public sacrificed to the public, is the Ming Dynasty and the Qing Dynasty pre-emptive excesses of fire and silver to carry out a system to regulate the amendment, it makes the collection of fire and silver consumption has a certain standard, put an end to the arbitrary collection of local officials, must To some extent reduce the burden on farmers.