摘要
清代前期的地丁(田赋)“原额”是一个值得注意的问题。它既涉及作为定税基础的亩制、折亩、税率,也直接与清初沿袭的“万历则例”关联。清初沿袭的田赋征收标准是万历四十八年的定例,但在田赋征收货币化的进程中,清初所定的本色折银额过高,事实上增加了人民的负担,是清初田赋税额高出明代万历年间税额的重要原因之一。同时,由于在地丁征收过程中存在的银两与铜钱的折算,影响着纳税者和地方政府的实际利益。丁银摊入地亩,从总体上实现了“地丁”的合一,丁银征收标准以及丁银的摊入地亩或未摊入地亩,同样错综复杂。在地丁“原额”之外,预征、加征与差徭银的摊征,也反映出纳税、承差者的实际负担较为沉重。
The"original quota"of land tax in the early Qing Dynasty is a issue worthy of attention.It not only involves the Mu(unit of measurement for land area)system,conversion of Mu,and tax rate as the basis for taxation,but is also directly related to the"Wanli Rules"inherited from the early Qing Dynasty.The land tax collection standards inherited from the early Qing Dynasty were established in the 48th year of Wanli reign.However,in the process of monetization of land tax collection,the silver-to-copper money conversion rate set at the beginning of the Qing Dynasty was too high,increasing the people’s burden and being one of the important reasons why the quota of land tax in the early Qing Dynasty was higher than that of the Wanli period of Ming Dynasty.At the same time,the conversion of silver and copper coins in the process of collecting land tax affects the actual interests of taxpayers and local governments.Sharing man taxation into fields has achieved the overall integration of“land and population”.The standard of the person tax payment and whether the person tax was combined with the land tax or not were equally complicated.In addition to the original quota of land tax,the pre-collection,additional collection,and differential payment of silver also reflect the actual heavy burden on taxpayers and debtors.
出处
《宁波大学学报（人文科学版）》
2024年第3期1-21,共21页
Journal of Ningbo University：Liberal Arts Edition
基金
国家社会科学基金重大招标项目“清代财政转型与国家财政治理能力研究”(15ZDB037)。
关键词
地丁(田赋)
原额
摊丁入地
税负
清代前期
land tax
original quota
sharing man taxation into the land
tax burden
early Qing Dynasty
