摘要
清代政府在清水江流域天柱执行严格的税收制度。在赋税征收上,清代政府对清水江流域基层社会的管理体现了正式性与非正式性的统一,宗法组织和"民治"成为清代天柱田税征收的组织保障,同时在"民治"过程中民众主动调适产生保障税收执行的"除贴字"契约和税收计量单,以避免田土交易而纳税责任变更的纠纷,采用地方性知识,进行基层社会的管理。
The strict national tax system was carried out in Tianzhu county around Qing Shuijiang River by Qing government,which was the combination of formal and informal styles. Having the guarantee from religious and law organizations and governing by people,the national tax system adopted the so- called 'Chu Tie Zi 'of negotiation adjustment and certain measurement of tax,which avoided the dispute of duty change of paying taxes under land transaction. Instead,the national tax system could administrate the society efficiently with the local knowledge.
出处
《凯里学院学报》
2016年第5期122-128,共7页
Journal of Kaili University
基金
贵州省高校人文社科研究基地项目"清代贵州天柱田赋征收民间解决机制研究"(项目批准号:2015JD127)
关键词
贵州天柱
清代
国家税制
民治
协商调适
Tianzhu county in Guizhou
Qing dynasty
national tax system
government by people
negotiation adjustment
