Since his assumption of the throne,Emperor Yongzheng of the Qing Dynasty had been pushing forward a series of reform initiatives,one of which was the enactment of the policy of ＂returning meltage fees to the public coffers＂.This policy had played a positive role in narrowing the gaping deficits in local governments＇ budgets,enriching the imperial treasury,and alleviating the burden on the people.This paper,taking the implementation of the policy of ＂returning meltage fees to the public coffers＂ in Henan Province as an example,conducts a textual research on the start date of such a policy in Henan and on the practical uses of the returned meltage fees,so as to gain an insight into the policy＇s overall implementation.%雍正帝自执政之始就推动了一系列的改革,耗羡归公是其中的一项政策,此政策对于弥补各地亏空,充实国库,减轻人民负担等起着促进作用。本文以河南省推行耗羡归公为例,通过考证河南省耗羡归公的起始日期及耗羡银用途,以窥见耗羡归功政策的实施。
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