论明代松江府“上上役”之布解与北运白粮

Analysis on the Most Severe Taxes of Bujie Tax and Beiyun Bailiang Tax in Songjiang Area in the Ming Dynasty

明代,松江府的布解役与北运白粮役为该府五年一编审的大役,因路途遥远,花费繁多,上纳艰难,民甚苦之,被列为"上上役"。两役所征解的官布与白粮均有本、折之分,亦编有与解运相关的费用;且两者皆与皇室内府消费密切相关,因此官布与白粮的改折比例较小,多为临时性的改折;由于两役均为民运,导致弊病丛生:在解户的佥派上放富差贫,征收的不足额与解运相关费用的迟发重扣,解运上纳过程中的需索与科罚。针对积弊,明代各级官员也提出了相应的举措加以解决,但终明之世,两役实为松江府百姓的沉重负担。通过对松江府"上上役"布解与北运白粮的分析与比较,可以看出两役作为该府重赋之下的产物,更多地体现了赋税与差役的结合,而由此亦可佐证明代江南地区之所以"困于税粮",正是"差役亦出于税粮"之故。

Bujie tax and Beiyun Bailiang tax in Songjiang area were the two main taxes in the Ming dynasty.Because of the long journey and high expense,people called them the most severe taxes.The two taxes included two parts called Ben and Zhe which were related to the expenses on the journey and covered the royal costs.Therefore,the discount was small and temporary.Since the taxes were paid and sent by the taxpayers,this caused the prevailing illness among them.This in turn led to the underpaying and harsh punishment.Aiming at the corrupt practice,officials of all levels provided solutions but failed in the end.These two taxes were heavy burdens for the people in Songjiang area.By analyzing and comparing these two taxes we can see that as the product of heavy taxes,two embodied the combination of tax and labour which proved that people suffered from severe taxes because of the Bujie and Beiyun Bailiang taxes.