摘要
清初,在亟需革除私派、足额征收的背景之下,湖南省内以湘乡、衡山为首的数县相继推行了循区编都、废甲编区的里甲赋役改革,摸索出建立在土地清丈册基础上更具地缘色彩的赋役区划,并在实际落实中通过清丈不断调整赋役秩序,使赋役区划日益实体化与政区化,对湖南地方基层社会产生了重大影响。其中以衡山县改革最为彻底和成功,其打破了传统里甲赋役征派规制,制定并坚持就地编区、按田问人、粮不过区的原则。此外,湘乡、衡阳、祁阳、益阳的改革措施都在不同程度上受到均田均役的影响,经历了曲折的调试过程。受各县地方官员执政能力和具体赋役实况的影响,清初湖南各县的赋役改革方式和结果不尽相同,展现了这一时期里甲赋役改革的丰富面相。
Several Counties in Hunan Province gradually carried out the reform of taxes and corvee in order to adapt to the need of to solve the financial dilemma and the heavy and uneven burden of taxes and servitude in the early Qing Dynasty,which called abolition of Lijia and establishment of Ziqu and establishment of Du according to the district,and the zone of tax and corvee which was more geopolitical was established based on the volumes of land surveying.After that,the order of the taxes and corvee was constantly adjusted by the land surveying,which made the taxes and corvee divisions were formalized and great strides,and had a significant impact on local grassroots society in Hunan.The reform in Hengshan County was the most thorough and successful,which broke the traditional regulations of collection taxes and corvee by Lijia,and formulated and adhered to the principles of setting up districts at the local level,management population according to the land quantity,no cross-regional grain distribution.The reform measures of Xiangxiang,Hengyang,Qiyang and Yiyang were all affected by the equalization of land and taxess,and had experienced a tortuous process.The reform of taxes and corvee methods and results were not same in different Counties in the early Qing Dynasty,which influenced by local officials’ruling ability and the actual taxation situation in each County,that showed the rich aspects of the reform of taxes and corvee in Lijia in the Hunan Province.
作者
仇慧君
QIU Huijun(School of History,Wuhan University,Wuhan 430072,China)
出处
《安徽史学》
CSSCI
北大核心
2022年第2期31-38,共8页
Historical Research In Anhui
基金
教育部人文社会科学重点研究基地重大项目“明清社会结构与社会变迁”(16JJD770036)的阶段性成果。
关键词
湖南
赋役变革
循区编都
废甲编区
Hunan Province
reform of taxes and corvee
establishment of Du according to the district(循区编都)
abolition of Lijia and establishment of Ziqu(废甲编区)
