万历扬州府重订《赋役成规》细则述论

On the Detailed Rules of the Revised Regulations of taxes and corvée by Yangzhou Government during the Reign of Wanli

赋役全书作为明清两代每年赋役钱粮派征的依据,上关国计,下攸民生。在万历四十年(1612)扬州府曾对州县赋役钱粮进行过一定程度上的削减调整,然而仅浮于表面。及至万历四十三年(1615),由泰州仓口银冒滥贪腐一事掀开了该次重订的序幕,熊尚文主导下与众人合议厘定的《重订赋役成规》在实践基础上对各类存在的赋役问题进行了较为深入的核查,出台了相应解决办法。赋予其"重订"的社会动态,条分缕析地列出五点基础性细则和多方面发展性细则,建构出重订《赋役成规》繁杂内容的主体脉络。该成规的重订成果在时代条件下是值得肯定的,其延续到清康熙时期仍保持着册籍的主体性,并对后来"摊丁入亩"后赋役成书的修订有着相当的参考价值。

The Comprehensive Books of Taxation and Services,as the guidebooks for the exaction of taxes and corvée every year in the Ming and Qing Dynasties,were designed by the state and concerned the people’s livelihood. In the 40 th year of Wanli( 1612),Yangzhou county government made some adjustments in its exaction of taxes and corvée,but these were but superficial. In 1615,a case of corruption concerning the Cangkou silver of Taizhou set off a big revision of relevant regulations. Under the leadership of Xiong Shangwen,the revision was jointly made by all the people based on a series of in-depth inspections of various existing problems and set down corresponding provisions. It gave full consideration to the social dynamic demanding the revision,sorted out five specific basic rules and various rules for later development,and constructed a main principle for dealing with the elaborate regulations. The results of the revision were positive in that historical context. The revised regulations continued to be the body of books for the exaction of taxes and corvée until the reign of Emperor Kangxi of the Qing Dynasty,and were constantly referred to in later revisions after the apportion of poll tax into land tax.