明代中后期广东盐场的地方治理与赋役制度变迁

The Local Governance and the Changes of Taxes and Corvee System of Guangdong Saltworks in the Middle and Late Ming Dynasty

以盐场实现对产盐的管理并为开中法服务是明代财政的一项重要制度。明代盐场制度的本质是税收管理,它经历了从管理生产者与产品的基层行政机构到生产监督机构的转变。就广东盐场的地方治理而言,开中法、央地政策以及州县与盐场赋役关系是理解盐场制度运作和变迁的关键。明代中叶,广东余盐抽银、商引等开中的实施,促成场课折银和场盐"听灶户自卖",开始改变灶户办课的性质。正德以后,朝廷对广东地方余盐盐利的干预,促使盐场管理的重心转向限制余盐私卖、主抓场课无征,引致盐场与州县赋役矛盾的激化。御史解冕及其继任者先后推行的余丁佥补、以田报丁和重造盐册等措施,促成盐场的课与盐分离,进而州县取代盐场,成为场课征收和管理的重要机构。

In Ming dynasty,the Kai Zhong Law,which was an important government financial system,was maintained by salt production management through saltworks.The saltworks system was in fact a set of tax system which has undergone the transformation from the primary administrative organization managing the producer and production,to a supervisory organization after the change of subject of taxation from saltworks to the counties.Viewing the local governance of Guangdong Saltworks,there were three important basises for understanding the operation and change of the saltworks system,the Kai Zhong Law,the policy of the central government and the counties and the tax and corvee system between saltworks and counties.The changes of the Kai Zhong Law,such as "Yu Yan Chou Yin"(collect tax from the extra salt)and "Shang Yin"(the salt selling license of merchants),led to the change of management at the saltworks.The tribute collected from the salt workers changed from salt into silver and the government allowed the salt workers to sell their production by themselves.A series of changes in salt policy at Guangdong in middle age of Ming,such as abolition of"Shang Yin",resulted in the limitation of the sales of Yu Yan(extra salt).Therefore,the problem of tax collection raised an intense confliction between saltworks and counties.The Salt Censor(Yu Shi)Mian Xie and his successors carried out new policies such as"Yu Ding Qian bu"(replenishing the salt workers with the supernumerary),"Yi Tian Bao Ding"(converting the feudal land tax into poll tax)and renewed the salt cadastral list,in order to mitigate the corvee disputes between the Saltworks and the counties.Eventually,counties replaced the saltworks as the subject of taxation of the salt tax.The administrative organization of the saltworks area converted from saltworks into counties.