清代田地交易契约中的税粮初探——基于《湖北天门熊氏契约文书》的研究

A Preliminary Study on Tax in the Contract of Land Transaction during the Qing Dynasty:Based on Xiong’s Contract Documents in Tianmen,Hubei Province

在湖北天门熊氏田地交易契约中,民田以粮起科,渔田、官庄田以银起科,田赋科则相差甚大。此种差异是天门县明清赋税制度演变的直接体现,与明代王府庄田的圈拨及其在清代的清理有直接关系。明代民田以粮起科,清代相沿不变。明代潞藩渔田、兴藩官庄田征收租银,入清以后二者按租起赋,田赋以银起科。天门县赋税征收时分立米册和银册,当税粮跨册过割时,通过转换税粮形态来维持税粮与册籍在类型上的统一。清代更名田是一种抽象的田地及赋税门类,在地域社会中有各种名目,契约中的渔田即潞藩更名田,官庄田即官庄更名田。另外,天门县的田赋科则既无清初的“本色米复归”现象,亦非兼征白银与实物,而“固化”的科则确定的税额是摊派实征税额的计税单位。

In the contract of land transaction form Xiong’s Contract Documents in Tianmen,Hubei Province,the tax rate of MingTian was grain standard,the tax rate of YuTian and GuanZhuangTian was silver standard.The differences among the three land tax rates were very large,which was the embodiment of the evolution of the tax system in Tianmen County during the period of Ming and Qing Dynasty,and which was directly related to allocation of the lands of Vassal Kingin in the Ming Dynasty and its disposition in the Qing Dynasty.The tax tate of MingTian always was grain standard.The rent of YuTian of Lu prince and GuanZhuangTian of Xing prince measured in silver in Ming Dynasty,which directly translated into land tax in Qing Dynasty.Becouse of the diffrent types of land tax,the records were classified into the Book of Grain and the Book of Silver.When the type of land tax which need to transfer ownership did not meet with the book,the solution was to change the type of land tax.“Renaming the Land”was only an abstract land or tax category.There were various names in the regional society,such as Yu Tian and GuanZhuangTian were“Renaming the Land”of Lu prince and Xing prince.Besides,land tax rate was neither“the return of rice”in early Qing Dynasty,nor both of rice and silver,in Tianmen County.The changeless tax rate was the unit of apportioning the actual tax.