雍正年間四川巡撫憲德的茶法改革

The Tea Law Reforms of Sichuan Governor Xiande during the Yongzheng Era

四川自唐代設茶課以來，稅制隨時代演進，至清初延續明代茶引制度之腹引、邊引，另增加行銷土司之土引，共三類稅目。然康熙末年至雍正初年，四川地方官員發行小票私自徵稅，造成稅務混亂。雍正年間，四川巡撫憲德推動茶法改革，通過廢除私票改行茶引、加強茶稅徵收與管理，使茶稅成為重要收入來源，對四川地方財政發展具有重要意義。過去學界就四川茶法的稅目與運作方式已有研究，也探討了鹽茶稅收對地方財政的幫助，而稅收及附加稅的數量仍有進一步探討的空間。本文主要利用四川省府州縣地方志，分析各州縣的茶稅項目及附加稅收入；再以四川巡撫每年題報的茶課茶稅、鹽茶羨餘銀的四柱清冊等中央檔案資料探討茶稅支出。首先討論憲德茶法改革前的情況，接著分析其改革內容及實施成效，並著重於憲德茶法改革後，茶稅及耗羨銀如何成為四川重要財政來源之一，不僅支應部分官員養廉銀，也為地方建設提供經費，揭示出憲德茶法改革對四川地方財政的意義。

Since the Tang Dynasty, Sichuan Province established tea taxes, and its taxation system has evolved over time. By the early Qing Dynasty, Sichuan retained the Ming tea-permit (cha yin) categories of internal sales (fu yin) and border/frontier sales (bian yin), and added a third for trade with tusi (native-chieftain) domains (tu yin), making three categories in all. However, from the late Kangxi reign to the early Yongzheng reign, Sichuan local officials issued private tickets and levied taxes independently, leading to significant tax-related chaos. During the Yongzheng reign, Sichuan Governor Xiande implemented tea law reforms, abolishing private tickets, standardizing tea permits, and strengthening the collection and management of tea taxes. These reforms transformed tea taxes into a critical source of revenue and significantly contributed to the development of Sichuan’s local finances.
Previous studies have examined the tax categories and operational mechanisms of Sichuan’s tea laws, as well as the contribution of salt and tea taxes to local finances. However, the exact amounts of taxes and surcharges remain topics for further investigation. This study primarily utilizes local gazetteers from Sichuan’s prefectures and counties to analyze the categories and revenues of tea taxes and surcharges. It also draws upon central archival materials, such as the Four-Column Reports submitted annually by the Sichuan Governor to the Qing court, detailing tea tax revenues and expenditures, including surplus funds from salt and tea taxes.
The article first explores the situation before Xiande’s tea law reforms, then analyzes the content and implementation of these reforms, and focuses on their outcomes. Specifically, it examines how tea taxes and surplus funds (hao xian yin) became vital financial resources for Sichuan, supporting official stipends (yang lian yin) and funding local infrastructure projects. Ultimately, this study reveals the significance of Xiande’s tea law reforms in shaping Sichuan’s local financial system.