清代山西税契制度研究

发布时间：2018-08-30 10:06

【摘要】：契约文书是我国传统时代民间普遍使用的一种经济协议与法律文书,目前有大量实物遗存。一件完整的契约文书,其生成过程受到国家的制度设定、地方政府的政策执行、基层民众的立契实践三个层次因素的共同影响,而三个层次的因素又随着时代的变迁呈现出纷繁复杂的变化。这些变化都被遗存至今的历代契约文书忠实的记录了下来,为开展相关的研究奠定了坚实的基础。制度研究是开展其他相关研究的基础,但目前的研究深度与精度明显不足。税契制度在各个地区的实践过程中存在着一些差异性,山西有着丰富的契约文书遗存,但是长久以来其价值并未受到重视,相关研究也比较滞后。本文在掌握了大量的山西地区税契实物的基础上,对山西地区的税契制度进行研究。税契制度从制定到实施体现为多个层次,文章旨在探明,有清一代山西地区税契制度与政策的演变及其具体的实施过程,从国家的制度设定、地方的政策实践、民众的具体税契过程三个层面进行深入细致分析,重新展现清代山西地区各个层次的税契实态。全文共分绪论、契约文书概念考察与研究资料介绍、清代山西税契流程及制度设置、清代山西税契凭证之演变、结语五个部分,其中,第三与第四部分是本文的重点。绪论部分主要为学术史回顾与选题目的和意义,阐述了国内外契约文书的收藏整理状况,并把契约文书的相关研究划分为三个角度,从而凸显出某些学术走向。最后,分析了契约文书相关研究的两种路径,针对现有研究的不足,提出推进山西地区的契约文书研究并把契约文书的相关制度研究推向细致深化。第一章,针对以往的契约文书概念提出一些不同看法,对契约文书的概念进行了重新界定,以避免在之后的研究中出现某些不必要的学术讹误。另外,介绍了开展研究所使用的基础性资料,对这些契约文书资料按类别进行了划分。第二章,对有清一代山西地区的税契流程及制度设置进行了细致分析。把山西地区的税契流程划分为立契、税契、推收过割三个环节,并对每个环节具体实践过程进行描述。在税契与推收过割环节,分析了与税契制度相配套的各项册籍管理制度与管理机构,并得出清代税契制度不断完善、税契程序逐渐繁琐、投税率不断上升的结论。最后,对广泛存在的白契现象进行了分析,认为,国家与民众间存在着断层,基层胥吏掌握了税契的实权。第三章,完整、细致的分析了清代山西税契凭证的演变及其实施过程。利用丰富的资料,把各个时期的税契实物与官方典志记载情况进行对比分析,对以往研究的盲点进行了补充,并对一些观点进行了纠正。同时指出,基层税契过程中贪腐避税的严重性,认为贪腐情况严重很大程度上是由于基层胥吏控制了税契实权造成的。结语部分,对整篇文章进行总结。从国家、地方、民众三个层面对有清一代山西地区税契制度的制定与实施情况的总体趋势进行了分析,认为,清代税契制度不断完善,投税率不断增加同时贪腐避税情况日益严重。同时,再次强调了国家与民众间存在断层,基层胥吏掌握了税征实权,而国家对他们的控制逐渐减弱。
[Abstract]:Contract document is a kind of economic agreement and legal document widely used by the people in the traditional times of our country. At present, there are a large number of physical remains. A complete contract document, its formation process is affected by three levels of factors: the national system setting, local government policy implementation, grassroots people's practice of making a contract, and three levels of reasons. All these changes have been faithfully recorded in the ancient contract documents, which lay a solid foundation for the relevant research.
Institutional research is the basis of other related research, but the depth and accuracy of the current research is obviously insufficient. There are some differences in the practice of the tax contract system in various regions. Shanxi has a rich legacy of contract documents, but its value has not been taken seriously for a long time, and the relevant research is lagging behind. On the basis of a large number of real objects of tax deeds in Shanxi, this paper studies the tax deed system in Shanxi. The tax deed system is manifested in many levels from formulation to implementation. The article aims to prove that there was the evolution of tax deed system and policy in Shanxi in Qing Dynasty and its concrete implementation process, from the setting of national system, local policy practice, and the people's. The detailed analysis of the three levels of the specific process of tax contracts shows the actual state of tax contracts at all levels in Shanxi Province in the Qing Dynasty.
The paper is divided into five parts: the introduction, the concept of contract documents, the process and system settings of Shanxi tax contracts in Qing Dynasty, the evolution of Shanxi tax contracts in Qing Dynasty, and the conclusion.
The introduction part mainly reviews the academic history and selects the topic and the significance, elaborates the domestic and foreign contract document collection and collation situation, and divides the contract document related research into three angles, thus highlights some academic trends. The contract documents in Shanxi are studied and the related systems of contract documents are further deepened.
Chapter one puts forward some different opinions on the concept of contract documents in the past, redefines the concept of contract documents in order to avoid some unnecessary academic errors in the subsequent research. In addition, it introduces the basic information used in the research and classifies the contract documents according to their categories.
Chapter two makes a detailed analysis of the tax contract process and system settings in Shanxi Province in Qing Dynasty. It divides the tax contract process in Shanxi Province into three links: contract making, tax contract and over-harvesting, and describes the concrete practice process of each link. Finally, the paper analyzes the widespread phenomenon of "white deed" and concludes that there is a gap between the state and the people, and that the grassroots officials have grasped the real power of the tax deed.
In the third chapter, the evolution and implementation process of Shanxi tax deeds in Qing Dynasty are analyzed in detail. By means of abundant data, the paper makes a comparative analysis between the real objects of tax deeds and the official records of various periods, supplements the blind spots of previous studies, and corrects some viewpoints. At the same time, it points out that corruption occurs in the process of tax deeds at the grass-roots level. The seriousness of tax avoidance is attributed to the fact that the grassroots officials control the real power of tax contracts.
The conclusion part summarizes the whole article and analyzes the general trend of the formulation and implementation of the tax contract system in Shanxi Province in the Qing Dynasty from three aspects: the state, the local and the people. The conclusion is that the tax contract system in Shanxi Province in the Qing Dynasty was constantly improved, the investment tax rate was continuously increased and the corruption of tax was increasingly serious. There is a fault among the masses. The petty officials at the grass-roots level have the real power to levy taxes, and the state's control over them gradually weakens.
【学位授予单位】：山西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：K249;F812.9

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