摘要
明隆万之际,徽州府属六县因一项“人丁丝绢”税的分派纷争丛起。追其源流,明建国之初向天下府州县征收农桑丝绢,又继承宋元以来税收传统,将原有税丝归于夏税征收,名为夏税丝绢。这种丝绢税向户派征,起科对象有田地、人丁之别,南方自田土起科,北方受元代二五户丝制度影响,计丁科丝,征收人丁丝绢。宣德以来,为应对日趋增加的丝绢需求,国家从赋税和徭役两个层面寻求突破,部分丝绢加派,在北方以人丁为名,在南方以丁田兼征的方式向里甲摊派,使原本派向田地的丝绢负担部分地转移到人丁之上。在弘治十五年(1502)的夏税征收中,徽州、苏州、常州、太平、镇江等地也出现了人丁丝绢的名目。在一条鞭法改革中,以人丁、田地为征收对象的丝绢税项分别与徭役、田赋项目归并核算,折收银两,随粮带征。这一改革在各地早晚有别,深浅不一,名为丝绢的赋役直到清代前期才完全折为银两、摊入田地。
At the turn of Longqing and Wanli reign,six counties of Huizhou engaged in a dispute over the distribution of Rending sijuan(poll tax silk).Back to the origin,Ming dynasty collected Nongsang sijuan(farmland silk)throughout the empire,while inheriting the tax tradition of Song and Yuan dynasties,in which silk and fabrics were collected with summer tax and named as Xiashui sijuan(summer tax silk).This silk tax was imposed on Hu(families)but had different tax objects in diverse regions.In southern China,this imposition was assessed on land.In North Zhili and its surrounding areas,it was levied on able-bodied male(ding)and called as Rending sijuan.From Xuande onwards,silk taxes increased in both land taxes and service levies to manage financial pressures.Rending sijuan increased in northern China.Additional silk collections were imposed on ding and land through lijia(community service)in southern China.Rending sijuan appeared in Huizhou,Suzhou,Changzhou,Taiping,Zhenjiang.Around the reform of Single Whip,silk taxes levied on ding and tian respectively combined with poll tax and land tax.They were collected by silver and together with grain.As the reform was complex and limited,the collection of silk and silk fabrics was not completely paid by silver and merged with land tax until early Qing dynasty.
出处
《中国经济史研究》
CSSCI
北大核心
2022年第3期100-110,共11页
Researches in Chinese Economic History
关键词
明代
人丁丝绢
农桑丝绢
夏税丝绢
《丝绢全书》
Ming Dynasty
Poll Tax Silk
Farmland Silk
Summer Tax Silk
Comprehensive Book on Silk
