元《(大德)南海志》“税粮”条的解读

Notes on the Items and Figures of Grain Tax in the Chorography of Nanhai(Guangzhou)During the Dade Reign

元代《(大德)南海志》记载税粮数额时,在路与县(司)之间使用了不同的统计口径。通过比较粮额数字,可以重建严整的对应关系。"税粮"条下的"田钱"数字应该是作为后续"田钱米"的会计核算基准,不能认为就是元代广州路的夏税实征项目。"税粮"条下的"民粮户""丁"两类数字产生于至元二十七年以前,很可能是从南宋沿用而来,它们肯定不反应至元二十七年以后的实际户口情况,也不能证明当时存在实征的丁口税。

Records of grain tax kept the Chorography of Nanhai(Guangzhou)During the Dade Reign(Dade Nanhai Zhi)used two different sets of statistic measurement by the Guangzhou lu-Circuit and its subordinate counties respectively.Interrelations could be established by comparison of the figures.The item Field Money(tianqian)was an unit of account used in the calculation of Grain Tax of Field Money(tianqian mi),and could not be understood as an actual taxation item.Figures of Civilian Grain Tax Household(minliang hu)and Working-age Adults(ding)were produced before the 27^(th)year of Zhiyuan(1290 AD)which probably inherited from the Southern Song dynasty.They could neither reflect the actual population after the 27^(th) year of Zhiyuan,nor prove the existence of poll tax in the Guangzhou Circuit.