明清浙江赋役里甲制度研究

发布时间：2018-03-08 23:09

本文选题：明清　切入点：里甲　出处：《华东师范大学》2011年博士论文　论文类型：学位论文

【摘要】：明代继承前代乡都制的基本规制,在调查田土和人户的基础上,建立了以百十户编成,轮次应役的里甲制度。它是地方政府赋役征收的基础组织,也是把握乡村社会的基本控制体系。随着明代中期赋役纳银化程度的加深,以实物派征和人力征调为主的财政结构转变为以银两为主要形态的条鞭银收支体系,里甲制的编排标准由人户转向田土,十年轮役制度渐趋停止,各项以银两计算的财政收入合并后摊入全县田土,黄册十年编审不再是其征收的依据。伴随着这一过程的是原有里甲编户体系对人户、田土控制的日渐废弛,乡村社会基于经济、社会地位的不平等通过这一体系转变为赋役负担的不平等。为此,自明中期开始,浙江各地开始了对原有地方基层控制体系的改造和重建。通过不定期的土地丈量,原有的编户之里转变为编田之图。通过定期的里甲编审,田土在各图间的流动得到记录。在此基础上,以额定田亩数做为粮银征收组织的基本单位,完成征收和解运的任务。在这两方面的作用下,各地做为土地登记和编审基础的“图”自明后期以来具有了程度不一的地缘性色彩。但是,从其实际征收效果来看,直至清前期,人户以额定亩数编成的“甲”为单位自行纳税的构想始终未得实现,究其原因,一方面是因为对人户记载的严重滞后失实限制了丈量和编审的实际效果,当人户发生逋欠,无法实现有效的控制。另一方面,额定亩数的做法常将住居远隔,经济社会地位悬殊的人户强制组织在一甲之内,他们彼此间往往互不相识,并没有什么现实的社会关系将之联系起来,要让他们作为一个整体负起一图的征收之责事实上亦很难实现。因此,在康熙末年的编审中,对如何有效把握人户,如何将人户组织在更具地缘性的单位中又有新的尝试。至雍正年间,以保甲人户的统计为手段,以烟户住居村落为基本把握对象的顺庄法通行于浙江全省,各地多以原有图的地域为限,经过程度不一的调整,实现了对辖境村落的更加细化的控制结构。在图、庄这一最基层的控制层级下,烟户住居村落的数量、名称、田土、人口、税粮等基本的信息被记载下来,由此奠定了此后地方政府基层控制体系的基本形态。
[Abstract]:In the Ming Dynasty, the basic regulation of the rural capital system of the previous generation was inherited. Based on the investigation of the land, land and human households, the Lijia system of 100 families was established, which was the basic organization for the collection of taxes by local governments. It is also the basic control system to grasp the rural society. With the deepening of the degree of tax payment and silverization in the middle of the Ming Dynasty, the fiscal structure, which is dominated by the distribution of goods and manpower, has been transformed into a system of revenue and expenditure with silver as the main form. The arrangement standard of the Lijia system was shifted from households to farmland, and the 10-year round of service system gradually stopped. After the merger of the various fiscal revenues calculated by silver, it was spread over the whole county. The 10-year editorial review of the Yellow Book is no longer the basis for its collection. Along with this process, the original Lijia household system has become increasingly obsolete in terms of household, land and land control, and rural society is based on the economy. Through this system, inequality in social status has been transformed into inequality in the burden of taxes. Since the middle of Ming Dynasty, various parts of Zhejiang have begun to reform and rebuild the original local grass-roots control system. The original household plot was transformed into a plot of farmland. Through regular review of the land in Lijia, the flow of the land between the maps was recorded. On this basis, the number of mu of the rated farmland was taken as the basic unit of the organization of grain collection and silver collection. Completion of the task of expropriation and reconciliation. As a result of these two aspects, the "map", which is the basis for land registration and editorial review, has had varying degrees of geographical color since the late Ming Dynasty. However, judging from its actual expropriation effect, Until the beginning of the Qing Dynasty, the concept of "A", which was compiled with a fixed number of mu, was never realized. On the one hand, the reason for this was that the serious lag in household records limited the actual effect of measurement and editing. When households fail to achieve effective control, on the other hand, the practice of quotas often compels households living far away from each other and with very different economic and social status, and they often do not know each other. There is no realistic social relationship to link it up, and it is in fact very difficult for them to take the responsibility of collecting a picture as a whole. Therefore, in the editorial review of the late Kangxi years, there was an understanding of how to effectively grasp the household. From Yongzheng to Yongzheng, the Shunzhuang method, which takes the statistics of Baojia people as the means and the villages of tobacco households as the basic objects of grasp, is widely used in Zhejiang Province. Most of the localities are limited by the original map, and after varying degrees of adjustment, they have achieved a more detailed control structure over the villages under their jurisdiction. Under the most basic level of control, the number, name, land, and population of the villages inhabited by tobacco residents, Basic information, such as tax and grain, was recorded, which established the basic form of local government grass-roots control system.
【学位授予单位】：华东师范大学
【学位级别】：博士
【学位授予年份】：2011
【分类号】：K248

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