摘要
明清时期的两湖地区,县以下乡村赋役征派的群体,主要以县衙中的户书、粮书等户房书吏以及乡里社会中的里书、册书等差役人员构成,加上各类催征、白役等相关人群,每县平均数量达千余人左右。他们具体承办州县钱粮赋役的征派,虽说任期有一定的限制,但由于多半由家财殷实者甚至员绅担任,随着他们对于税收册籍的掌控,进而实际控制了税收的权力,该群体也逐渐呈现职业化、世袭化趋势。这些盘踞在赋税征收体系之内庞大的中间层的存在,是中国社会结构和政治—经济体系的一个独特现象,忽视了中间层的存在,就难以准确判断中国古代赋税之轻重。
The average number of tax collector in each county of Hunan&Hubei province was about 1000 in the Ming and Qing Dynasties.The groups of tax collector were mainly composed of Hu-shu and Liang-shu in the county government,as well as the Li-shu and Ce-shu in the rural society.In addition,there were various kinds of expeditor,unlawful errand and other related groups.Although their term of office was limited,most of them were rich family members and even gentry.With their control of tax books and the actual control of tax power,the group of tax collector gradually showed the trend of professionalization and hereditary.The existence of these huge middle class in the tax collec⁃tion system is a unique phenomenon of China’s social structure and political economic system.,It is difficult to correctly judge the level of Tax burden in ancient China if we ignore the existence of the middle class.
作者
杨国安
YANG Guo-an(School of history,Wuhan University,Wuhan 430072,China)
出处
《河北学刊》
CSSCI
北大核心
2022年第3期184-194,共11页
Hebei Academic Journal
基金
2015年度国家社会科学基金重大招标项目“清代财政转型与国家财政治理能力研究”(15ZDB037)
2019年度国家社会科学基金项目“土地文书与明清两湖地区土地制度研究”(19ZS138)
2018年度国家社会科学基金重大招标项目“古代中国乡村治理与社会秩序研究”(18ZDA171)。
关键词
明清
两湖地区
书差
税收
Ming and Qing Dynasties
Hunan&Hubei Province
Shu Chai
Tax Revenue
