清代前期赋役制度的变革与地方基层组织的变迁

The Innovation of the Revenue-taxation System at the Initial Stage of Qing Dynasty and the Transformation of the Local Organizations

里甲是清王朝建立后征收赋役的地方基层机构。清政府以里甲制赋役,有田则有赋,有丁则有役。针对里甲组织编审不实、控制田地混乱而进行的赋役制度的改革,使里甲制度的存在条件不断遭到破坏而衰落,负责编查与管理人口的保甲组织地位日益上升,并取代里甲组织的经济职能,出现了雍乾以后控制地方“惟保甲是赖”的局面。

After the establishment of the Qing dynasty,the taxes and servitude were implemented according to the Lijia system,that is,to pay taxes if one possessed farmland and to offer servitude if there were ale-bodied men in one＇ s family. Because of the uncertainty of the registration and assessment of the Lijia organization and the confusion of the farmland control, there was a reform about the taxes and servitde policy, and it led to the continuous dedine of the existing conditions of the Lijia system.Lijia organization was substituted by Baojia