摘要
《新安志》中关于南宋推行经界法后徽州田亩数的记载与当地经济情况及后世方志均不匹配,田亩数虚高的原因在于大量承担赋税的山林未经细分即划入田亩,而南宋徽州邻近地区方志中大量纳税山林被记于田亩一栏,为此提供了佐证。唐宋之际的山林纳赋经历了由唐代“山泽之赋”到南宋时山林普遍纳税的制度变迁。至明清时,山林纳赋再被进一步细化。南宋对纳税山林的精细化管理成为中国古代社会后期经济管理的历史趋势,它反映了这一时期土地形式与管理方式调整、赋税制度变迁以及南方山区经济发展的时代特征。
The record in Xin'an Zhi of land in Huizhou after Southern Song's land registration does not match the local economic situation or the later local chronicles.The acreage of land is high because a large number of mountains and forests bearing tax burdens are not subdivided,namely,being classified as farmland,while a large number of mountains and forests paying taxes,recorded in local chronicles of various places adjacent to the boundary of Southern Song,provides supporting evidence.In the Tang and Song dynasties,the taxation of mountains and forests experienced the institutional change from the taxation of mountains and lakes in the Tang dynasty to general taxation of mountains and forests in the Southern Song Dynasty.By the Ming and Qing dynasties,the taxation of mountains and forests was further refined.The refined management of mountains and forests for taxation in the Southern Song Dynasty became the historical trend of economic management in the later period of ancient Chinese society,which reflects the epochal characteristics of the adjustment of land form and management,the change of taxation system,and the economic development of the southern mountainous areas in this period.
出处
《史学月刊》
CSSCI
北大核心
2024年第6期17-29,共13页
Journal of Historical Science
基金
国家社会科学基金重大项目“中国职役通史”(19ZDA190)。
关键词
南宋
徽州
《新安志》
经界法
田亩数
山林纳赋
Southern Song Dynasty
Huizhou
Xin'an Zhi
Land Registration
Land Acreage
Taxation of Mountains and Forests
作者简介
郑栋,福建师范大学社会历史学院博士研究生。福建,福州,350117。
