晚明扬州府《重订赋役成规》研究.pdfVIP

晚明扬州府 《重订赋役成规》研究 摘要：赋役制度与赋役册籍互为表里，共同反映着一个朝代某个中时段的赋 役情况。明代扬州府地方性的 《赋役成规》也是伴随着嘉、隆、万以来 “一条鞭 法”的不断完善而产生，用以“预算”地方财政，规定扬州府内各州县派征的赋 役钱粮，其在发展中不断地 “新议” “重订”也显示了一定程度上的发展活力。 晚明时期，全国各地赋役出现了严重的困难，扬州府也不例外，万历四十三 年 （1615）扬州府 《重订赋役成规》即反映了这一社会历史现象。结合当时地方 上赋役出现的问题，明晰重订成规的客观性缘由，也反映出重订主导者熊尚文、 吴撝谦受止修学派思想的主观性影响。实施细则的总结，作为 《赋役成规》重订 的指导性标准。赋役钱粮的构成以及进一步对成规重订前后条编变化情况的分 析，在具体区域论证了 “一条鞭法”常态性研究中“赋役的合并”问题。扬州府 内各州县间赋役征收的标准复杂多异，税收的水平也远未达到 “重赋”的红线。 “丁”“田”二因素的钱粮占比情况，佐证了赋役摊入田亩与货币化进一步扩大 的趋势。另外，关注 “钱粮由票”这种赋役征纳与稽核的单据形式，也是增减变 化之下重订结果的展示。 《赋役成规》的重订体现着中央、地方以及百姓间的相互联系与作用，在一 定程度上肯定对于当时国计、民生与官箴三方面的积极社会影响，清初的沿革也 体现其时代价值。后因“三饷”加征等因素中断发展进程，外因表象是“时之弊” 大于 “法之弊”，进一步参考黄仁宇对于明代财政管理的理解和岩井茂树 “原额 主义”概念下的明清财政结构特征，可知晚明赋役经济衰败的实质是僵化的经济 体制与社会发展间难以调和的矛盾。 关键词：晚明；扬州府；一条鞭法； 《重订赋役成规》 I Research forRevised theRules of Taxes and Corvéeby Yangzhou government intheLateMingDynasty Abstract：The system ofthetaxes and corvée and thebooks oftaxes and corvée reflect the situation of taxes and corvée in a certain period of a dynasty.The local regulations on taxes and corvée in Yangzhou government of Ming Dynasty came into being along with the continuous improvement ofthe One Lash Method since the Jia, Long and Wan. It was used to budget the local finance and stipulate the taxes and corvée money and grain sent by the counties in Yangzhou government. Its continuous new discussion and revised in the development also showed a certain degree of developmentvitality. In the late Ming Dynasty,there were serious difficulties in taxes and corvée in all parts of the country,Yangzhou government was no exception. In 1615 (the forty third year of Wanlis reign), Yangzhou government Revised the Rules of Taxes and Corvée which reflected this social and historical phenomenon.Combined with theproblems of local taxes and corvée at that time, the objective reasons for the reformulation were clear, which also reflected that the leadin