摘要
上供物料作为明清两代正项田赋之外的额外补充,涉及到王朝国家的政治、经济、社会诸因素,具有重要研究价值。通过梳理福建地方志与时人笔记发现,明后期福建地方推行的一条鞭法在制度层面将上供物料一时瓦解,使上供物料由民众负担的“贡”转变为普通的“赋”。但贡赋合一在时间上存在渐进性,尤其在明清鼎革之际时局动荡,一些在前一段改革进程中已然被消灭的因素如实物上纳、额外加派等重复出现。这一时期上供物料的变迁不仅反映出制度本身所具有的巨大惯性,亦是明清两代强烈奉行分散供给、原额主义与地方从属中央的财政理念的缩影。
As an additional supplement to the positive land tax revenue of the Ming and Qing Dynasties,the tribute supply involves political,economic,and social factors of the dynasty and has important research value.By combing through the Fujian local chronicles and the notes of the people of the time,it is found that Single Whip Method implemented by the Fujian local government in the late Ming Dynasty disintegrated the tribute supply temporarily at the system level,so that the"tribute"borne by the people was transformed into ordinary"tax revenue".But the integration of tribute and tax revenue was gradual in time.Especially during the turbulent period of Ming and Qing Dynasties when change of dynasties was involved,some factors that had been eliminated in the previous reform process,such as in-kind payment and additional payment,appeared repeatedly.The changes of the tribute materials supplied during this period not only reflected the great inertia of the system itself,but also epitomized the financial concepts including the strong pursuit of decentralized supply,principle of amount originally stipulated and local subordination to the central government in the Ming and Qing Dynasties.
作者
李宝
孙清玲
LI Bao;SUN Qingling(School of Social History,Fujian Normal University,Fuzhou,Fujian 350117,China)
出处
《福建技术师范学院学报》
2021年第6期617-623,共7页
JOURNAL OF FUJIAN POLYTECHNIC NORMAL UNIVERSITY
关键词
上供物料
福建
明末清初
土贡
赋役改革
tribute materials
Fujian
late Ming and early Qing dynasties
local tribute
reform of tax revenue
作者简介
李宝(1998-),男,山东菏泽人,在读硕士,研究方向为明清经济史;通信作者:孙清玲(1973-),女,福建福鼎人,副教授,研究方向为明清史。
