明代丁银源流考

The Origins and Development of "Ding-yin"in Ming Dynasty

明代丁银有两大源头:徭役与户口食盐钞。明前期有徭役无丁银,明中期各地开展赋役制度改革,徭役折算为银,一部分派入地亩,另一部分按丁派征,始出现丁银。有的地方以田地折丁,导致"余丁"的出现,而"半丁"则是出于对某些人丁的减半征银。各地既有多等则编审丁银者,也有单一等则征收丁银者,明末清初出现了由多等则转为单一等则编丁的趋势。户口食盐钞始于明初",一条鞭法"推行后各种按丁计征的税赋合一征收。户口食盐钞征收对象包含了妇女儿童等非成丁,这是部分地区日后人丁中包含非成丁的原因。

There were two origins of ＂Ding-yin＂ （poll tax of adult men for corvee labor） in Ming Dynasty, one was corvee and the other was ＂I-Iu-kou Shi-yan Chao＂ （salt capitation）. Before the middle of Ming Dynasty there was no ＂Ding-yin＂. After the reform of corvee system, most kinds of the corvee was converted into currency which was assessed on landed estate and ＂Ren-ding＂ （adult men for corvee labor）, and the ＂Ding-yin＂ came into being. In some area landed estate was con- verted into ＂Ren-ding＂ and formed ＂Ren-ding in remainder＂. And abatement of ＂Ding-yin＂ sometimes formed ＂Ren-ding in half＂. Some local governments levied ＂Ding-yin＂ following various levels and some others following the single level. ＂Hu-kou Shi-yan Chao＂ was levied from the beginning of Ming Dynasty and was incorporated into ＂Ding-yin＂ after the practice of ＂Yi-tiao-bian Fa＂ （incorporation of tax and corvee）. The taxpayer of ＂Hu-kou Shi-yan Chao＂ included women and adolescents besides adult men. It was the reason that in some area ＂Ren-ding＂ included women and adolescents.