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1683年6月施琅收复台湾,纳入清朝版图,原住民也随同一起属于清朝子民,既有所属,就该像朝廷缴纳赋税。清朝统治者在实践中结合内地赋税制度,对原住民的赋税制度进行了一系列改变,以适应时代的要求。一、清政府在台湾赋税征收的种类及特点清代赋税征收名目繁多,清领台湾后,将内地的赋税征收形式带到台湾。但台湾的赋税征收又因其特殊的历史和环境因素有其特殊性。(一)台湾赋税征收的特点台湾归入清朝版图较晚,这造成清政府对台湾赋税的
In 1683 June Shi Lang recovered Taiwan, into the Qing Dynasty territory, aboriginal people also belong together belong to the Qing people, both belong, it should be like the court to pay taxes. In practice, the Qing rulers, in combination with the tax system in the Mainland, conducted a series of changes to the tax system of the Indigenous Peasants in order to meet the requirements of the times. I. Types and Characteristics of Tax Collection in Taiwan by the Qing Government The taxation collected in the Qing Dynasty varied in name and variety. After Taiwan was cleared, the form of tax collection in the Mainland was brought to Taiwan. However, due to its special historical and environmental factors, Taiwan’s tax collection has its own particularity. (1) Features of Taiwan’s Tax Collection Taiwan was later placed on the territory of the Qing Dynasty, which caused the Qing government to tax Taiwan