明代枣税考论  

On Chinese Jujube Taxes in the Ming Dynasty

作　　者：黄嘉福 Huang Jiafu

机构地区：[1]陕西师范大学西北历史环境与经济社会发展研究院

出　　处：《农业考古》2019年第4期68-76,共9页Agricultural Archaeology

基　　金：国家社科基金重点项目“中国历史农业地理研究”(项目编号：13AZD033)

摘　　要：明代枣税大致形成于洪武二十四年前后,其产生与统治者劝勉民众栽植枣树、恢复战后的社会经济密切相关。有明一代的枣税名目,在《明史》《大明会典》《万历会计录》等文献中有“枣子易米”和“枣株课米”两种,而在方志文献中却多达六种,但其本质均为枣地税。枣税的输纳地域,除了《大明会典》《万历会计录》等文献中所列举的河南开封府、河南府、南阳府、汝宁府、怀庆府、归德府、彰德府、卫辉府和北直隶保定府、河间府、顺德府、大名府下辖大部分州县,还有方志文献中所记载的山西太原府、平阳府大部分州县,山西辽州、汾州、潞州部分州县,南直隶凤阳府部分卫所,南直隶应天府、宁国府部分州县,山东青州府和福建汀州府部分县。The Chinese jujube taxes approximately formed around the 24th year of the Hongwu period in the Ming Dynasty,which was closely related to the government’s decree for planting the Chinese jujube and post-war economic construction.There were two kinds of names for the Chinese jujube taxes recorded in History of Ming Dynasty,Code of Great Ming Dynasty and Accounting Records of Wanli Period,namely"exchanging jujube fruits for rice"and"exchanging jujube trees for rice".However,there were six kinds of names for the Chinese jujube taxes recorded in the local records,all of which were jujube land taxes in essence.Regions requiring to pay the Chinese jujube taxes included most prefectures and counties in Henan Province,such as Kaifengfu,Nanyangfu,Huaiqingfu,Zhangdefu,Shundefu,etc.,which were recorded in History of Ming Dynasty,Code of Great Ming Dynasty and Accounting Records of Wanli Period,and also included some prefectures and counties in Shanxi Province,Shandong Province and Fujian Province which were recorded in the local records.

关 键 词：明代 枣子易米 枣株课米 两税 

分 类 号：K248[历史地理—历史学]