清代民国清水江下游的田赋制度——以高坪侗寨田契为中心

The Land Tax System in the Lower Reaches of the Qingshui River in the Qing and Republican Periods: A Study Based on Land Contracts in Gaoping Village

高坪侗寨位于清水江下游北岸的小江流域,至今还保存了丰富的民间契约文书,其中之田契有较强的地域特色,对研究清水江下游侗族村寨的田赋制度有较大的参考价值。清水江下游侗族村寨在乾隆初年已开展了田地清查和均摊赋税,田税长期稳定。但逐年新开垦田地很少去官府报税,成为无税粮之田。而有税粮之田在交易过户时,田税往往过户到他人名下,有实名税户也有虚拟税户,成为税收管理的漏洞。

Gaoping Dong Village is located in the Xiaojiang River basin on the north bank of the lower reaches of the Qingshui River.A wealth of contract documents have also been preserved in the village.Among them,land contract have been singled out for their strong regional characteristics and their academic value in studying the land tax system in the Dong villages of the lower reaches of Qingshui River.Land surveys and the equalization of taxes were carried out in these villages during the early years of Qianlong era,and land taxes were stable over a long period of time.However,it was not common practice to report newly cultivated land to the government for tax purposes,and these lands thus remained untaxed.When there was a transaction involving taxed land,the tax obligation was usually transferred to the vendee.Tax accounts existed under both real names and fictitious names,and this created a loophole in the tax management system.