16世纪江南田赋征收机制的转变与地域社会关系的变动

The Change of Land Tax Collection Mechanism and Regional Social Relations of Jiangnan Area in the 16th Century

进入16世纪,在逐渐取消了官民田差别后,江南田赋征收实现了摊派标准的简明划一,但在实际运行中并未形成一个统一的会计核算体系,整个征收活动始终分散在无数个私人关系交织成的牟利网络之中。这样的转变是与当时江南农村社会的商业化发展相关联的。在面向市场的生产中,包括小农在内的纳粮户各阶层成为能够独立进行收益核算的家计经营体。他们通过理性的货币计算来决定自己的行动,处理与周围人乃至与政府的关系,在税则的立法和调整中表达自身利益关切,在契约关系及与胥吏的权力买卖关系中转嫁钱粮负担。这一方面让征收牟利行为广泛流行,也让田赋改革失去了利用和整合乡村社会关系的可能。

In the 16 th century,by abolishing the difference between the official and the civilian fields,the land tax collection of Jiangnan was apportioned with the simple and uniform standard,but a unified accounting system had not been formed,and its actual operation had being scattered in a network of countless personal relationships.This change was associated with the commercial development of Jiangnan rural society.In market-oriented production,all taxpayers,including small farmers,had become independent household managers.They could deal with the people around them and even the government through rational monetary calculation,express their own interest concerns in the legislation and adjustment of the tax rules,or shift their taxation by contracting with other taxpayer or bribing clerks.Which made the profit-making behavior in collection became more popular,and the government reform lose the possibility of utilizing and integrating rural society.