清代摊丁入地中的群体性事件研究——以浙江、湖北为例

Mass Disturbances during "Introducing Poll Tax into Land Tax" in the Qing Dynasty——Case Study of Zhejiang and Hubei

清代中叶的摊丁入地,减轻无地少地百姓的负担,同时减轻基层征缴丁银的压力,得到基层官吏和广大百姓的支持拥护,其施行大体是顺利的,成功的,然而在某些地区,由于有产阶层(尤其是士绅)的大力抵制,加剧了阶层对立,抑或是官府摊派方式不当,增加了部分百姓的负担,造成社会普遍不满,甚至成为引发社会群体性事件的导火索。评价"摊丁入地"的成败,不仅要着眼"摊不摊"的问题,还须关注"如何摊"的问题,方能获得全面客观的研究结果。

＂Introducing Poll Tax into Land Tax＂ in the middle Qing Dynasty reduced the burden of taxpayers without land and relieved the pressure of basic level government to levy ＂ding-yin＂. However, social conflict was triggered by this reform because in some region （such as Zhejiang） people with land （especially the gentry） boycotted the reform, while in some other region （such as Hubei）the concrete way of introducing ＂ding-yin＂ was not suitable that overburdened many common people. To evaluate the result of the reform of introducing ＂ding-yin＂ into land tax should focus not only on whether to do it or not, but also on how to do it.