清康乾年间,漕粮与耗羡蠲免以及蠲免政策、制度更趋完善。当时虽有“漕粮例不蠲缓”之说,但漕粮的蠲免有因灾蠲免、逋欠蠲免、缓征、普免等几种类型,不同时期有不同的实例。“耗羡归公”以后,耗羡的蠲免也被提上日程。至于蠲免佃户之租,康熙年间的有关蠲免规定主要是针对“灾蠲”而言,乾隆即位以后的有关蠲免规定主要是针对“恩蠲”而言,因蠲免事例不同,导致了蠲免佃户之租的差异。同时,在康乾时期,蠲免分数的变动、勘灾的规定及违例处分、报灾期限的规定及违例处分、蠲免钱粮与由单刊发的结合等问题同样值得注意。 In the dry years of Qing and Kang Dynasties, the policy of grain and food consumption and exemption and avoidance of policies and systems have become more perfect. At that time, although there were several examples of “not allowance of grain transport,” there were several types of exemption due to natural disasters, tax avoidance, general exemption, and general exemption. There were different instances in different periods. “Consumption envy public ” after the envy of the 蠲 exemption was also put on the agenda. As to the avoidance of rent for tenants, the relevant exemption provisions during the Kangxi reign mainly focused on the “disaster”, and the relevant exemption provisions after Qianlong ascended the throne mainly focused on “grace”, resulting in蠲 avoid rent difference between tenants. In the meantime, during the Kangxi period, the issue of exemption of points, the provisions on prospecting and dismantling, the provisions on deadlines for filing deadlines and the disciplinary sanctions, and the exemption of money and grain from the issue of a single copy were equally noteworthy.