清廷镇压太平天国后,财政入不敷出。为增辟财源,开源节流,光绪二十五年下令协办大学士、兵部尚书刚毅前往江苏查办事件。刚毅以筹饷为要务,查办内容原来主要包括整顿厘金、盐课和常关的税收,兼行查勘荒熟田亩情形,后来在苏州转以清理赋税为主要举措。刚毅厉行清查江苏赋税的光绪后期,江苏地方的税粮负担较之清代前期大为减轻,在战乱兵燹中的荒废田亩也基本上全部垦复成熟。清赋增加了相当比例的正供钱粮收入,同时也加重了地方的赋税总负担。清赋表面上看起来对小民生计并无受影响,但由于版籍不清赋税征收仍不合理,钱粮征收矛盾并未解决,小民未受丝毫实惠,地方不安定因素反而日形滋长,小民的抗租抗税愈形激烈,清赋同前次赋税钱粮的清查一样,实为治标不治本之策。 After the Qing government suppressed the Taiping Heavenly Kingdom, the government failed to make ends meet. In order to increase financial resources, increase revenue and reduce expenditure, Guangxu ordered twenty-five years to co-host a bachelor’s degree. Fortitude to pay is the most important task, the contents of the original investigation includes the consolidation of likin, salt class and the customs of the tax, concurrently investigating the case of wasteland of mature acres, and later transferred to clean-up in Suzhou as the main measure. In the later period of the Guangxu period of inventorying the tax in Jiangsu, the burden of taxation and grain in Jiangsu Province was substantially lessened compared with that in the early Qing Dynasty. All the abandoned farmland in the war criminals was basically fully reclaimed. Qing Fu increased a considerable proportion of money for food and clothing income, but also increased the total burden of local taxes. Qing Fu does not appear to have any impact on the livelihood of the small population. However, due to the unreasonable collection of taxes on the taxpayers, the contradiction between the collection of money and grain has not been solved. Small people are not benefited by the slightest profit, The people’s anti-rent and anti-tax fiercer and fiercer, Qing Fu with the previous tax and money inventory of inventory, in fact, is a temporary solution to the problem.