明代江南重赋的数据分析——以苏州府为例

Data Analysis of Jiangnan Heavy Taxation in the Ming Dynasty:A Case Study of Suzhou Prefecture

明代前期“江南重赋”曾是中国经济史的重要议题。采用数据分析方法,我们知道,洪武二十六年苏州府各县耕地面积相当于1949年的93.3%,以后的田赋增加与田亩的增加基本无关。该年,苏州府的田赋率为13%,大大高于其他地区。不过,从永乐年间开始,苏州府的官员通过土地税的“加耗”(运输成本)与徭役来操纵税额,达成各县赋役负担上的基本公平,保证了江南地区的社会稳定与经济发展。

"Jiangnan Zhongfu"(heavy taxation in Jiangnan region)in the early Ming Dynasty,was an important issue in Chinese economic history.Through the use of data analysis method,we know that in the twentysixth year of Hongwu reign,the cultivated land in various counties of Suzhou Prefecture is equivalent to 93.3%of that in 1949.The subsequent increase in land tax was basically unrelated to the increase of cultivated land.In that year,the land tax rate in Suzhou Prefecture was 13%,much higher than that of other regions.However,starting from the Yongle period,officials in Suzhou Prefecture began to manipulate tax collection through"Jiahao"(imposing additional tax in name of raised transportation cost)and forced corvee(labor duty).This achieved the basic fairness among counties under the Prefecture and ensured the social stability and economic development of the Jiangnan region.