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这是辽宁省档案馆保存的一份清末奉天地方官员领取薪俸的清单,包括正俸及养廉银、公费银等补贴。清代顺治年间制定的正俸包括俸银禄米,很微薄,康熙末年时出现了严重的贪污耗羡现象。耗羡是指征收正额赋税时以弥补损耗为名加征的部分,没有数额限制,不上交国库留于地方。雍正元年(1723)将耗羡贴补官员公开化合法化,藉之高薪养廉,因而称为“养廉银”。乾隆十二年(1747),全国
This is a list kept by Liaoning Provincial Archives of local officials receiving salaries from local officials in the late Qing Dynasty, including the subsidies for Zhengzheng, Lianliankan, and Zhixuankuang. Shun Zheng during the Qing Dynasty established positive pension, including pension silver meters, very modest, Kangxi the last years there was a serious phenomenon of corruption envy. Consumption envy refers to the amount of taxes levied to make up for the loss in the name of tax levied section, there is no limit, not to pay the Treasury to stay in the place. The first year of the Yongzheng (1723) will envy officials who subsidize the public to legalize, by virtue of high salary Lian Lian, which is called “Lian Lian silver ”. Twelve years of Qianlong (1747), the country