人口与赋税:省志所载清初省级人丁尾数探析

Population and Taxation:On the Existence of Decimal for “Ding” of Early Qing in Provincial Difangzhi

何炳棣曾从省级人丁尾数出发,指出"丁"为征税单位,而非实际人口数,因而存在着尾数。清初至乾隆三十七年(1772),各省级志书始终详细记载了需要征收赋税的额内人丁,以及与赋税征收相关的额内转为额外的人丁尾数;康熙五十年(1711)以后,不再记载作为永不加赋对象的纯粹额外滋生人丁尾数。这一变化体现了清初人丁编审制度的缺陷,并客观上揭示了传统人口统计与赋税稽征走向分离的真正原因。

He Bindi pointed out“Ding”is not a unit of population,but that of taxation,according to the existence of decimalin“Ding”. However,there wasa long ignored change that happened from the beginning of Qing to the 37th year Qinglong＇s reign（1772 ）：The decimals in those numbers that was related to taxation were all well kept;otherwise,they were deleted after the yearof the 50th year of Kangxi＇s Reign （1711） . This change shows the disadvantages of the census-taxation system in the early Qingdynasty,and also explains why the census system and taxation system were separated afterwards.