从计丁办课到丁田各半——《剂和悃诚》所见西路场之一条鞭法改革

The Change of the Taxation Object of Salt Tax and Corvee System from Male Adults to the Half Male Adults and Half Field: Single-Whip method of Taxation Reformation in Xilu Saltworks Through Ji He Kun Cheng(《剂和悃诚》)

明中叶以后,作为两浙三十四盐场之一的西路场,面临着"坍涨莫测""丁多荡寡"等一系列困境。在部分海宁籍在朝官员和众乡贤的不懈努力下,西路场先后争取到拨补亏课、征银抵课、均摊沙、借土刮煎等特殊政策,大大舒缓了原有的苦难和不均。这些特殊政策的核心内容,乃是对灶丁优免权的限制。它直接导致盐场赋役制度的课税客体从户或丁转移到田地之上,以及以"仓"为基本单元的通融均抵逐渐定型。从中我们可以大致了解万历年间两浙盐场一条鞭法改革的某些重要环节。

After the middle period of the Ming Dynasty,Xilu,one of the 34 saltworks in Zhejiang area,was facing with a series of difficulties. Under relentless efforts of some officials whose native place was Haining and other country elites,Xilu had successively strived for some special policies,which greatly relieved the original suffering and inequality. It led directly to the change of the taxation object of salt tax and corvee system from households or male adults to the field and the gradually stereotype of average levy on the basic unit 'warehouse'.