清代中后期,作为催科定章的自封投柜制在征收中的作用是有限的,州县的田赋征收普遍依赖各种代理人或中间机构,其中以书差包征最为普遍。在该模式下,催科的责权在州县——总书、柜书——里书、粮差之间层层外包,各色书差构成了田赋征收的链条。从当日的田赋制度来看,州县由于缺乏可靠的地籍、户籍信息,难以亲自主导征收,而将田赋交由书差包征,不但得以免除奏销考成的压力,尚可分润额定的钱粮盈余。因此,无论从“能力”抑或“动力”来看,书差包征都是州县的“合理”选择。然而,作为一种分权的财政管理方式,经征之权握于几无薪给的书差,势必造成大量的“中饱”。这意味着,书差包征的征收成本相当之高。田赋征收中的书差包征,正是清代“包征包解”式财政管理的重要表现。 In the middle and late Qing Dynasty, the role of self-styled cabinet-cabinet system as a rule of law was limited in expropriation. State-owned land tax collection generally relied on various agents or intermediary agencies, of which book spread was the most common. Under this model, the authority and power of XUKEO were outsourced by layers in prefectures and counties - General Book, Book Book - Book, and Grain Dwelling, and various book deeds constituted the chain of collecting land tax. Judging from the current land tax system, due to the lack of reliable cadastral and household registration information, it is difficult for prefectures and counties to take the lead in levying land tax, Money surplus. Therefore, whether in terms of “ability ” or “motivation ”, the letterboxing is the “reasonable ” choice of the state. However, as a kind of decentralized fiscal management system, it is bound to result in a large number of “full-fledged” people who have been granted the right to levy a few books without pay. This means that the cost of collection of books is quite high. It is the important manifestation of the fiscal management in the Qing Dynasty that “tax collection and package solution” is adopted in the tax collection of land tax.