明代四川州县田赋征收考察

A Study of Land Tax Imposition in Local Prefectures and Counties in Sichuan of Ming Dynasty

本文立足于四川州县研究 ,运用省内外地方志史料 ,采取横向与纵向比较方法 ,探讨明代农业的发展和田赋征收 ,从而揭示明代前、中、后三个时期中 ,四川的平均每亩征粮额仅次于苏、松二府而位居全国前列 ,是重要的产粮省区。四川的田赋征收以中央政策为指导原则 ,由于州县经济发展的不平衡性 ,平原与丘陵、汉区与少数民族地区实行不同的田赋征收政策 ;民田多 ,官田数较少 ,因此明中期受土地兼并风潮影响较小 ,田土和征粮数下降幅度低于全国平均下降幅度 ;明中期全国出现一系列简化赋役征收的改革措施 ,四川也出现“一把连”等征收之法。诸项新变革皆是万历年间张居正“一条鞭法”改革的先声 ,也是其推行的基础 ;四川征收的财赋 ,起运多为边仓 ,有力地巩固了西南边疆的稳定 ,促进了与藏区的茶马贸易 ,对发展民族地区经济具有积极意义。

The land tax imposing of Sichuan had its own characters: the average tax of per MU was high; Since the economic imbalance of different prefectures and counties, the government took different land tax levy policies; Because there were much m ore private lands than official lands, Sichuan was not influenced seriously by t he land-annex stream of mid-Ming and its fall percentage of the amount of lands and tax was lower than the average fall percentage of the whole country; Reform measures of taxation predigesting taken by Sichuan were forerunners and bases of Single-whip taxation system; Most of the levied fortunes sent out from Sichuan were transited to frontier depots. This strengthened the stabilization of southw est frontier and promoted the exchange of tea and horse between mainland and Tib etan areas.In this essay, we paid most attention to prefectures and counties of Sichuan, extensively researched the agricultural development and land taxation o f Ming dynasty, and the taxation system change of Ming dynasty was revealed clea rly.