元代淮东南部税粮问题管窥

Study on the Grain Tax Issue of Southern Huaidong in the Yuan Dynasty

在元代赋税体系中,税粮制度是最为主要且最具代表性的一种。由于地理条件与历史传统的影响,元代淮东地区税粮制度南北相异。与北方税区不同,淮东南部施行两税之法。元代传世文献与明代方志所载滁州、崇明等地官民赋税信息,反映出元代淮东南部税粮征收的两个特征:在自宋至明的长时段中,元代税粮呈现出总额独轻的特点,而在单位负税中又表现出三代相承的一面。就元代较低税额而言,除却元前期所行农业恢复政策的正面影响外,地区内侧重于军事与盐政的总体管理原则亦是其重要原因。而宋、元、明三朝较为相近的单位负税则暗示了淮东南部征税传统的重要影响。

In the tax system of the Yuan dynasty,the grain tax system was the most important and representative one.Influenced by geographical conditions and historical traditions,there was a difference in the tax systems of southern and northern Huaidong in the Yuan dynasty.Unlike the taxation in north China,there were two taxations in the southern part of Huaidong.The extant historical documents of the Yuan dynasty,as well as the official and civil tax information of Chuzhou and Chongming recorded in the local chronicles of the Ming dynasty,reflect the two characteristics of the grain tax collection in southern Huaidong in the Yuan dynasty:compared with the Song and Ming dynasties,the total grain tax of the Yuan dynasty was lighter,but as far as unit levy was concerned,there was a kind of continuity from the Song dynasty to the Yuan dynasty,and then to the Ming dynasty.Regarding the lighter tax in the Yuan dynasty,it’s partly attributed to the positive effect of the agricultural recovery policy implemented in the early Yuan dynasty,and partly due to the general administrative principle which placed more emphasis on military and salt administrations within the region.The relatively similar unit tax in the Song,Yuan and Ming dynasties simply indicates the great influence of Southern Huaidong’s taxation tradition.