摘要
南宋绍兴经界的推行,是为了解决南宋初期特有的土地赋税问题,其目标是令“民有定产”“产有定税”,即“定户”与“均税”。李椿年与王鈇为达到上述目的,分别采取了不同的思路推行经界,并影响了此后的基层实践。王鈇使用的是“结甲自实”法,依托于都保联户组织的属性,以人为母、以田为子,依户寻田。李椿年则借助当时都保逐步地域化的趋势,推行“打量画图”之法,以田为母、以人为子,系户于田,并最终将分散的田地进行归户。就“均税”而言,两种方法效果不分优劣;就“定户”而言,“打量画图”之法则更为有效。
The purpose of Shaoxing Land Boundary Survey was to solve the typical problem of land tax in the early period of the Southern Song Dynasty.Its goal was to make the people have fixed land property and the land have fixed tax.In order to achieve these purposes,Li Chunnian and Wang Fu adopted different ideas,which affected the local practice afterwards.Wang used the method of Collecting Self-Statement,relying on the joint household organization of the Dubao.Li,on the other hand,took advantage of gradual regionalization of the Dubao and used the method of Drawing Land-Map.As far as“Tax Equalization”is concerned,the effect of the two methods was similar.As far as the“Property Recognition”is concerned,Drawing Land-Map was more effective.
出处
《学术研究》
CSSCI
北大核心
2021年第7期145-156,188,共13页
Academic Research
基金
国家社科基金青年项目“籍册文书与宋代赋税征收管理制度研究”(18CZS019)的阶段性成果。
作者简介
周曲洋,中山大学历史学系(珠海)博士后(广东珠海,519082)。
