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清代地方政府上缴正项钱粮时另给户部的部分。一般来源于赋税的加派,亦有另立名目加征的。清初各省解缴户部税银,每一千两随解平馀银二十五两,称随平陋规。其后,户部与地方官吏协议共同分肥,解部减一半,馀归地方。乾隆元年,明文规定平馀银分给各部院官吏作为补助费,称养廉。乾隆二年,四川省在火耗羡馀外,每银百两提解六钱,名平馀,充各衙门使用。有的地方官吏收税时加重戥子称银,所得溢额银两亦名平馀。
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更新时间:2025/1/11 17:23:05