户籍赋役制度改革与盐场地区基层组织演变——以清前中期福建晋江浔美

发布时间：2018-07-02 20:54

本文选题：户籍 + 赋役　；参考：《学术研究》2017年01期

【摘要】：与单一户籍人群聚集地的基层组织往往仅受一种赋役征调体系影响不同,清前中期,民户、盐户并存的福建晋江盐场地区的基层组织变迁既与州县征调地丁钱粮的制度变革有关,又受到盐折银征收方式改变的影响。康熙三十五年晋江县利用盐场地区固有基层组织——宗族整顿户籍,推行“粮户归宗”政策,强化了宗族处理赋役的职能,同时促进了宗族组织的发展,民间甚至出现非同宗者、非同姓者为“合户”而“归宗”,共同建构宗族组织的现象。而雍正六年浔美盐场和州盐场的盐折银并入地丁银,由晋江县一同征收的改革,不仅简化盐户宗族承担赋役的办法,而且使得拥有盐、民二籍的宗族可以组成一个赋役共同体,统一处理族内盐、民二籍应纳之赋税。随着盐、民二税合并征收,盐场地区的管理模式转变,宗族成为晋江县统治盐户、民户的统一中介,并逐渐发展为盐场地区最为重要的基层组织。
[Abstract]:Different from the grass-roots organizations in a single residence where the population is concentrated, they are often affected by only one system of taxation and dispatch. Before and in the middle of the Qing Dynasty, the civilian households, The changes of the grass-roots organizations in the salt farm area of Jinjiang, Fujian Province, where salt households coexist, are not only related to the institutional reform of the land requisition of land for money and grain, but also affected by the change of the way of collecting salt and silver. In the 35th year of Kangxi, Jinjiang County made use of the inherent grass-roots organization of salt field, the clan, to rectify the household register and to carry out the policy of "grain households returning to the clan", which strengthened the clan's function of handling taxes and servitude, and at the same time promoted the development of clan organizations. The folk even appeared the phenomenon of non-congenial people and non-same family names as "joint households" and "patriarchal", and the phenomenon of establishing clan organizations together. The reform of the Yonzheng six years in Xunmei Salt Farm and the State Salt Farm to merge silver with Didingyin, which was jointly collected by Jinjiang County, not only simplifies the method for the Yantu clan to undertake the duty service, but also makes it possible for the clans with salt and two nationalities to form a bonded community. Unified treatment of salt in the clan, the two people should be accepted tax. With the combination of salt and civil tax, the management mode of salt field changed, and the clan became the unified intermediary of salt households in Jinjiang County, and gradually developed into the most important grass-roots organization in salt field area.
【作者单位】：兰州大学经济学院;中山大学历史学系;
【分类号】：K249

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