清代民国清水江下游的田赋制度——以高坪侗寨田契为中心
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摘要
高坪侗寨位于清水江下游北岸的小江流域,至今还保存了丰富的民间契约文书,其中之田契有较强的地域特色,对研究清水江下游侗族村寨的田赋制度有较大的参考价值。清水江下游侗族村寨在乾隆初年已开展了田地清查和均摊赋税,田税长期稳定。但逐年新开垦田地很少去官府报税,成为无税粮之田。而有税粮之田在交易过户时,田税往往过户到他人名下,有实名税户也有虚拟税户,成为税收管理的漏洞。
Gaoping Dong Village is located in the Xiaojiang River basin on the north bank of the lower reaches of the Qingshui River. A wealth of contract documents have also been preserved in the village. Among them,land contract have been singled out for their strong regional characteristics and their academic value in studying the land tax system in the Dong villages of the lower reaches of Qingshui River. Land surveys and the equalization of taxes were carried out in these villages during the early years of Qianlong era,and land taxes were stable over a long period of time. However,it was not common practice to report newly cultivated land to the government for tax purposes,and these lands thus remained untaxed. When there was a transaction involving taxed land,the tax obligation was usually transferred to the vendee. Tax accounts existed under both real names and fictitious names,and this created a loophole in the tax management system.
Gaoping Dong Village is located in the Xiaojiang River basin on the north bank of the lower reaches of the Qingshui River. A wealth of contract documents have also been preserved in the village. Among them,land contract have been singled out for their strong regional characteristics and their academic value in studying the land tax system in the Dong villages of the lower reaches of Qingshui River. Land surveys and the equalization of taxes were carried out in these villages during the early years of Qianlong era,and land taxes were stable over a long period of time. However,it was not common practice to report newly cultivated land to the government for tax purposes,and these lands thus remained untaxed. When there was a transaction involving taxed land,the tax obligation was usually transferred to the vendee. Tax accounts existed under both real names and fictitious names,and this created a loophole in the tax management system.
引文
[1]林芊.论清代贵州天柱民族地区田赋征收[J].原生态民族文化学刊,2013(3).
[2]卢树鑫.蠲免钱粮与均田摊粮———清水江下游地区清代田赋征收的形成与演变[J].原生态民族文化学刊,2010(2).
[3]陈洪波,龙泽江,吴声榕.从除贴字等看清代贵州天柱地区田赋实征[J].原生态民族文化学刊,2010(1).
[4]张泽宇.明代万历年间贵州土地清丈述论[J].贵州大学学报(社会科学版),2016(5).
[5]王复宗.康熙天柱县志:上卷[M].台北:成文出版社据康熙二十二年刻本影印,1968:79.
[6]张新民.天柱文书:第一辑第17册[M].南京:江苏人民出版社,2014:4.
[7]林佩伦.光绪续修天柱县志:卷三食货志·杂支[M].台北:成文出版社据刻本影印,1968:192.
[8]陈洪波,龙泽江.新发现贵州清水江侗族鱼鳞册评介[J].云南民族大学学报(哲学社会科学版),2014(4).
(1)原件现由高坪村谭洪海之子收藏。
(2)原件现由高坪村谭洪海之子收藏。
(1)原件现由高坪村龙世基收藏。
(1)原件由高坪村龙世基收藏。
(2)原件由高坪村龙世基收藏。
(3)原件由高坪村龙世基收藏。
(1)原件由高坪村龙世基收藏。
[2]卢树鑫.蠲免钱粮与均田摊粮———清水江下游地区清代田赋征收的形成与演变[J].原生态民族文化学刊,2010(2).
[3]陈洪波,龙泽江,吴声榕.从除贴字等看清代贵州天柱地区田赋实征[J].原生态民族文化学刊,2010(1).
[4]张泽宇.明代万历年间贵州土地清丈述论[J].贵州大学学报(社会科学版),2016(5).
[5]王复宗.康熙天柱县志:上卷[M].台北:成文出版社据康熙二十二年刻本影印,1968:79.
[6]张新民.天柱文书:第一辑第17册[M].南京:江苏人民出版社,2014:4.
[7]林佩伦.光绪续修天柱县志:卷三食货志·杂支[M].台北:成文出版社据刻本影印,1968:192.
[8]陈洪波,龙泽江.新发现贵州清水江侗族鱼鳞册评介[J].云南民族大学学报(哲学社会科学版),2014(4).
(1)原件现由高坪村谭洪海之子收藏。
(2)原件现由高坪村谭洪海之子收藏。
(1)原件现由高坪村龙世基收藏。
(1)原件由高坪村龙世基收藏。
(2)原件由高坪村龙世基收藏。
(3)原件由高坪村龙世基收藏。
(1)原件由高坪村龙世基收藏。