平餘,意為「平色之餘」,亦稱「餘平」、「隨平」,是時各地在徵收正項賦稅期間,以加派、加征的形式多收以解送給戶部的份額。平余在火耗之外,加重民負。乾隆時曾下令革除,但此後仍暗地存在。

參考資料

  • 《清史稿》

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