支移折变与宋代乡村社会生存秩序

Zhi Yi Zhe Bian(支移折变)and Rural Social Survival Order in Song Dynasty

"支移折变"是宋代两税征收重要构成部分,从一种实物意义上的"劳役"和"替代"逐渐演变为以"见钱"为主的"附加税"。其初始本意是为了降低管理和缴纳者双方的成本,但是在执行过程中额度(或成本)不断增加,逐渐向"害民"方向转化,对乡村社会造成了重大烦扰。"支移折变"运行过程中,对朝廷与地方关系,基层官府与乡村百姓之间关系,以及乡民内部关系都产生了重大影响,对乡村内部社会秩序能否平稳运行,朝廷、州县、乡村各级财政能否正常运转关涉甚大。

“Zhi Yi Zhe Bian”is an important part of the Song Dynasty..s two taxes collection,from a physical sense of“labor”and“substitution”gradually evolved to“money”as“additional tax”.Its original intention is to reduce the cost of both management and payers,but in the process of implementation,the amount(or cost)is increasing and gradually transforming to the direction of“harmful people”,which has caused great disturbance to rural society.In the course of the operation of the“shift and transformation”,the relationship between the imperial court and the local government,the relationship between the grass-roots government and the rural people,and the internal relationship among the villagers have had a significant impact,which has a great impact on the smooth operation of the internal social order in the countryside and the normal operation of the finance of the imperial court,prefectures and counties,and the countryside at all levels.