清代回疆粮赋制度研究:牛津大学所藏清代库车、沙雅尔署衙档案之探讨

A Study on Qing Dynasty's Taxation of grain in Xinjiang:A Discussion Based on the Qing Government Archives about Kuche(库车) and Shayaer(沙雅尔) Kept in Oxford University

本文利用牛津大学所藏清代回疆档案文献资料和清代其他文献相互印证,对库车和沙雅尔两地的赋税征收制度中若干问题进行了探讨。清代回疆粮赋征收制度具有如下特点:主要土地占有形式"原垦地亩"和"官地"二者田赋的征收是"视岁收数目"而非土地面积,显示出与中原地区自古以来的赋税征收制度的差异。制度规定以籽种的十倍作为实际产量来征收田赋,在此基础上总体上确定某地田赋总额。回疆各城粮赋征收额是一个变化的数据,变化的原因是多方面的。粮赋实际征收中出现明显的负担不均衡的现象。

Based on the Qing government archives kept in Oxford University and other historical materials, this article discusses several questions about Qing Government＇s taxation of grain in Xinjiang. For the private land owners and official land users, the two main forms of land occupancy, the tax was not decided by the size of land, but by the harvest, which shows a big difference with the Central China area. Ten times amount of the seeds was regarded as the actual harvest amount, on which the tax was made. Due to some factors, the tax data of every city was a changing number.