生产组织还是税收工具:明中期广东盐场的盐册与栅甲制新论

A Production Organization or a Tool for Taxation: On Salt-Booklet and Zhajia System in Guangdong Saltern during the Middle Ming Dynasty

明代,作为广东盐场管理制度核心的栅甲制并非管理灶户共同作业的生产组织,而是在重新确立一套规范化的赋役体系之下实现场课完纳的税收工具。这套制度是在天顺前后广东盐场场课陷入"无征"危机的情况下,以盐册为基础,编定栅甲,并以栅长、灶排等役来重新实现场课的有效征收。它的实质是结合盐册的场课定额化,确立栅长负责完纳场课的税收机制。随着栅甲制的推行,广东盐场范围进行了重新划定,并为实现场课折银奠定了制度基础。回到"区域"的制度实践,我们更能体会盐场制度作为赋役机制的属性。

As the core of the saltern institution of Guangdong in Ming Dynasty,Zhajia System is not a production organization to regulate the cooperation of salt-producing households,but a tool for taxation under a newly established standardized taxation system.This new system was established during the Tianshun years,when there came a crisis of lack of saltern taxation in Guangdong.Based on Salt-Booklet,the system set up Zhajia and services of Zhazhang and Zaopai to re-guarantee the taxation of Saltern.Its core institution lied in the establishment of quota of taxation according to Salt-Booklet and the appointment of Zhazhang who is in charge of collecting taxes.The implement of Zhajia System influenced the redrawing of the region of saltern and the reform of turning silver as the main tax.Back to the regional institutional practice,saltern institution plays a role more of a taxation institution.