天柱清代国家赋税制度实施与“民治”的协商调适

Implement of National Tax System of Qing Dynasty and Negotiation Adjustment of Government by People in Tianzhu County

清代政府在清水江流域天柱执行严格的税收制度。在赋税征收上,清代政府对清水江流域基层社会的管理体现了正式性与非正式性的统一,宗法组织和"民治"成为清代天柱田税征收的组织保障,同时在"民治"过程中民众主动调适产生保障税收执行的"除贴字"契约和税收计量单,以避免田土交易而纳税责任变更的纠纷,采用地方性知识,进行基层社会的管理。

The strict national tax system was carried out in Tianzhu county around Qing Shuijiang River by Qing government,which was the combination of formal and informal styles. Having the guarantee from religious and law organizations and governing by people,the national tax system adopted the so- called 'Chu Tie Zi 'of negotiation adjustment and certain measurement of tax,which avoided the dispute of duty change of paying taxes under land transaction. Instead,the national tax system could administrate the society efficiently with the local knowledge.