试析明清山西折亩——兼论清代山西田赋地亩的形成

Converted Acres in Shanxi Province During the Ming and Qing Dynasties:Forming of Land Tax Data in Shanxi Province in the Qing Dynasty

折亩与田赋税收直接相关,是明清土地登记制度中的一项重要内容,也是讨论明清土地数据问题的关键环节。基于资料发掘和多视角的考察,认为明清山西地区折亩存在较为广泛,主要由丈量标准尺度不一形成折亩、将土地数字合至"原额"形成折亩、不同生产力地亩与纳税亩的折算等方式形成折亩;垧、堆等大亩亩制习惯在山西地区广泛存在,并实际用于民间土地买卖和纳粮收租;清代山西田赋地亩形成的主要方式为折亩和级差赋税,其中部分级差赋税隐含折亩信息,所以很有可能实行建立在折亩基础上的级差赋税。

As one of the most important part of the land registration system,converted acres,a key link to discuss land data,was directly related to farm tax formation in Ming and Qing dynasties.Based on data excavation and multi-perspective,the paper argued the following views.The phenomenon of converted acres was considered widespread,which would be found when measurement standards were different,when land data was required to be converted into original taxation data,or when different productivity land data had to be converted into standard land data.Furthermore,local measuring habits,such as Dui,Shang etc.,were used widely in Shanxi area,and was also actually used for private land transactions and rent collection.Generally speaking,converted acres and differential taxation-a portion of it may conceal the converted acres information-were the main forming of land tax data in Shanxi province in Qing dynasty.As a result,there should be the conversion-based differential taxation system in Shanxi province.