摘要
清代乾隆年間的《祁門修改城垣薄》不僅是修城的账本記録,也是全縣圖甲信息的匯總,具有户籍名册的性質。重修城垣的捐輸數額體現出一次臨時性赋税攤派的實際狀態,可以窺見圖甲組織的運作機制。由士紳、宗族控制的圖甲組織,已經形成了穩定的包攬運作機制,往往存在一定的税收欠額,子户的具體情形也呈現得頗爲模糊。官府爲了直接掌握賦税土地額度,嘗試對圖甲格局進行調整,暫時起到了較好的效果,但始終無法避免中間包攬的趨勢。
The Qimen Xiugai Chengyuan Bu(Account Book for the Rebuild the City Wall of Qimen County)during the Qianlong Period of the Qing Dynasty is not only a record of the accounts of rebuild city,but also a summary of the Tujia information of the whole county,which had the nature of the household register.The amount of donations and transports for rebuilding the city walls reflects the actual state of temporary tax allocation,which shows the operation mechanism of Tujia organization.The Tujia organization controlled by gentry and clan has formed a stable operation mechanism,often with certain tax arrears,and the specific situation of the sub-households is quite vague.In order to grasp the land tax quota directly,the government tried to adjust the pattern of Tujia,which had a good effect temporarily,but could not avoid the trend of tunneling.
出处
《中华文史论丛》
CSSCI
北大核心
2020年第2期207-247,400,401,共43页
Journal of Chinese Literature and History
基金
2017年度國家社科基金重大項目“中國古代户籍制度研究及数據庫建設”(17ZDA174)階段性成果。
