摘要
在19世纪20-30年间,徽州基层社会纷纷设立粮局、乡柜,以统一征缴钱粮。这是在以宗族村落为基础的赋税包揽机制发展的结果。个别粮局还以册书为首扩大到整个图甲范围。粮局有助于在经济萧条和财政困顿时期提高征税效率。太平天国战后由士绅掌控的粮局,征粮范围更为广大,但应借助了此前的粮局、乡柜的运作经验和名称,反映了民间自我管理钱粮汇集、代缴机构的普遍性。
In the 1820s to 1830s,Hui grassroots societies set up grain bureaus(粮局) and village cabinets(乡柜) to collect money and grain in a unified manner.This was the result of the development of paying-taxes mechanism based on the clan-villages.Some grain bureaus were also expanded to the whole range of Tujia with the name list of taxes-payment(册书).The grain bureaus helped to improve the efficiency of tax payment in times of economic depression and financial hardship.The grain bureaus controlled by the gentry after the Taiping War had a wider scope of grain collection,which should have drawn on the operational experience and names of the previous grain bureaus and township cabinets.This reflected the prevalence of self-management of money and grain pooling and payment agencies in the folk.
作者
黄忠鑫
赖意宣
HUANG Zhong-xin;LAI Yi-xuan
出处
《原生态民族文化学刊》
2023年第2期76-83,154,155,共10页
Journal of Ethnic Culture
关键词
徽州文书
田赋
粮局
乡柜
图甲
清代
Huizhoudocuments
landtax
Grainbureaus
Villagecabinets
Tujia
QingDynasty
