赋税与基层社会控制——以清代巴县为个案的考察  

Taxes and the Control of Rural Society——Study on Ba County in Qing Dynasty

作　　者：史玉华[1] 

机构地区：[1]上海建桥学院思政部,上海201319

出　　处：《嘉兴学院学报》2010年第2期140-145,共6页Journal of Jiaxing University

基　　金：2007年度浙江省哲学社会科学规划课题(07CGLS004YBG)

摘　　要：在农业为主的传统中国,赋税征收多在物质资源有限的基层社会进行。国家要实现赋税的征收,就必须要发动各种基层社会成员,协调种种利益冲突。通过对清代巴县田赋和契税征收的实际运作过程的考察表明,基层社会的赋税征收,更多地依靠书吏、差役、乡绅等非正式国家行政人员进行。在赋税征收上,清代国家对基层社会的控制体现了正式性与非正式性的统一。In the agriculture - based traditional China, the taxes were collected in the rural society which had limited material resources. To achieve the tax levy, it had to mobilize all members of the rural society and coordinate various conflicts of interest. The levy of Land Tax and Deed Tax in Ba County in Qing Dynasty relied more on informal national administrative staff, such as the clerks, government servants, country gentlemen etc. In the tax levy, the control of rural society in Qing Dynasty reflects the unification of the formal state power and informal practice of rural administration.

关 键 词：清代 巴县 赋税 基层社会 控制 

分 类 号：F812.949[经济管理—财政学]