大家好，我们是次元的回声，带你体验来自不同次元的娱乐生活，欢迎大家收听我的节目！
Podcast Overview
大家好，我们是次元的回声，带你体验来自不同次元的娱乐生活，欢迎大家收听我的节目！
Language
🇨🇳
Publishing Since
4/26/2022
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Recent Episodes
February 7, 2023
火耗归公是什么意思呢？
火耗归公是什么意思呢？<br><br>上一次简单聊了聊摊丁入亩，这次说说火耗归公。首先解释一下什么叫火耗。地方收税银的时候，因为大部分都是碎银子，需要重新熔铸成银锭。在这个过程中多少会损耗掉一些碎银。为了补齐这一部分的损耗，在原税额的基础上加收的一些，这部分钱就叫火耗。同样在征纳粮食方面，为了补齐粮食运输存储时候的损失，也会加收一部分的雀鼠耗。<br><br>征收火耗起始于明代万历年间。收上来的火耗都是存放给地方银库，用于大小官员的职务消费、津补贴的发放。明清时期，因为地方官员的收入较低，设立火耗的目的原本是为了补贴官员的各种支出。但是因为不属于朝廷管理，所以有些官员把这部分钱用于其他消费，朝廷也是无权干涉的。<br><br>而火耗归公说白了就是把这笔火耗税收归国有，地方收上来这笔钱要原原本本的上交给朝廷。地方关于对于这笔钱没有支配权。<br><br>雍正时期为了增加国家收入开始实施火耗归公，最早只是在山西一省试行，因为效果良好，雍正二年七月正式推广至全国，火耗这一地方附加税改为国家法定正税。同时为了补贴地方官员的支出，还设立了养廉银。养廉银一般是官员薪酬的十到一百倍，雍正希望以此培养鼓励官员的廉洁性，减少官员的贪腐。但即使如此，依旧有个别***污吏冒着掉脑袋的风险继续鱼肉乡里迫害百姓。只能说政策再好，如果地方不配合不作为，那最终也只是上有政策，下有对策。空欢喜一场。
February 6, 2023
雍正时期实行的摊丁入亩有哪些好处？
雍正时期实行的摊丁入亩有哪些好处？<br><br>在说摊丁入亩前，还是要先提一下康熙年间赋役制度的改革措施“滋生人丁永不加赋”。康熙五十一年，康熙帝命令各省督抚将现行钱粮册内有名丁数永远作为定额，不再增减。以此为基准，收取丁银。简单的说，就是按照1712年的全国人口为定数进行税额的收取。今后的人口再怎么增加，也不会提高地方的赋税额度。这样做的目的就是可以稳定税银收入，消除因为人口变化造成的波动。对于百姓来说，这项制度的好处就是不用担心因为家里人口的增加而加剧负担。但是同样，如果家里人口减少，税银的负担也不会减少。不过在那个时期，普通老百姓的家庭人口数量还是比士绅阶层要多的，所以老百姓负担还是要更一些。直到摊丁入亩政策的到来。<br><br>摊丁入亩到底是什么意思？简单的说，就是取消了丁银也就是取消了人头税，而是把之前提到的康熙五十一年定下的地方税赋定额平均分摊到地方的田赋之中。说白了就是田多的多交，田少的少交，没田的不用交。这极大的降低了普通老百姓的负担，那些钱多田多的地主大户反而成了纳税大户。<br><br>然而不知道是什么原因，到现在为止（2023年），依旧有很多人认为摊丁入亩加剧了普通老百姓的负担。比如摊丁入亩有些人说又叫地丁合一，结果有人认为是在原本就有的人头税上增加了土地税。还有人认为，因为土地是被不断开垦的，所以“乱开荒导致官员谎报田亩却加剧老百姓征收负担”，感觉就是纯粹为了黑雍正而胡说八道。因为地方税额是固定的，多开的土地自然只是分摊了原本的赋税额度，而不是增加。<br><br>以上就是这期视频的内容，如果喜欢，请点个赞~
January 19, 2023
第二十二期《次元的回声》聊聊那些在夹缝中生存的游戏动画和影视娱乐
本期节目我（老猫头）和镜、葵司一起吐槽了最近的一些文娱产品的遭遇，顺便回忆了一下童年在电视上看到的优秀影视作品。原素材接近两个小时的时间，终于赶在年前剪了出来，希望大家能够听的开心。<br><br>在这里也提前给大家拜年，祝大家在新的一年里健健康康、平平安安、顺顺利利、心想事成，赚到很多很多小钱钱！
129 total episodes available
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