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平餘
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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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英汉汉英双解词典包含9999994条英汉翻译词条，涵盖了常用英语单词及词组短语的翻译及用法，是英语学习的必备工具。
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更新时间：2025/10/19 23:10:16