元至元十九年大都路“履亩收税”发微

Research On the Attempt to Levy the Land Tax in Dadu Circuit in the Nineteen years Khan Yuan

元世祖至元十九年,元政府在大都路核查隐漏土地,目的在于"履亩收税"。这次税粮政策调整的原因之一在于权贵豪右隐匿人口、影占土地,导致按丁收税政策大打折扣;阿合马被杀后上台的和礼霍孙儒治集团"抑兼并"的道义追求则直接促成了这次土地核查。这一措施虽然最终不了了之,但对元代经济影响深远。首先是使得统治者放弃了北方经济政策的自我调整,而把希望寄托在掠夺江南这一层面;其次是为后来的"延祐经理"提供了一个可供参照的样板。

The Yuan government carried out a land census in Dadu Circuit in the Nineteen years Khan Yuan （ 1282）, in an attempt to levy the land tax. One cause for the adjustment of the poll tax is that it failed to fulfill the established goals because nobilities and the landed gentries had purposely hidden a certain amount of population so as to appropriate their land. After Ahmad was killed, the Confucian scholars headed by Helihuosun came into power. They advocated the control over land annexation as their Confucianism principal in their political pursuit, which is made another direct cause for the tax reform. Although this attempt ended up with no results, it has exerted a far-reaching influence on the economic policy in the Yuan Dynasty in the following two ways. First, it enabled the ruler turned to plundering regions south of the Yangtze River, instead of relying on self-adjustment of northern economic policies. Second, it provided a sample for a cadastral survey called Yanyou Jingli which involves a comprehensive land survey in 1314.