试论两宋时期的农民负担“明白卡”

The "clearly-understood card" held by farmers in Song dynasty

北宋和南宋初的“户贴”,其用途与今日“明白卡”相近,目的是认定税负,防止吏弊,但是它的颁发并不经常。在南宋经界法的推行中产生了新的产税认定文书———砧基簿,它有着明显的优点,同时南宋后期以及元代的农户手中的产税文书多与鱼鳞册联系紧密。

The Hutie in North Song age and early period of South Song is similar to the ＂clearly-understood card＂ hold by today＇s farmers on their usage. Hufie＇s main effect is to determine and fix the amount of the taxes and levies beard by farmers, which in order to prevent pretty officials from their malpractices, but it is not usually issued. With the Jinjie been carrying out, there emerged an new kind certification on taxes and property conditions, ZHEN- Ji Booklet, which has obvious advantages, and like it, many certifications in the late of South Song and Yuan Dynasty related with YulinTuce closely.