明清时期苗疆田赋管理之衍变  

The Evolution of Land Tax Management at Miao County in Ming and Qing Dynasties

作　　者：唐爱萍[1] 黄诚[2] Tang Aiping;Huang Cheng

机构地区：[1]江苏人民出版社 [2]贵州大学中国文化书院

出　　处：《中国文化与管理》2019年第2期79-90,194,共13页Chinese Culture and Management

基　　金：中国博士后科学基金面上项目“契约文书里的乡土中国”(项目编号:2014M560413)阶段性研究成果。

摘　　要：明初,苗疆战乱不断,其根源之一就是田赋管理的混乱。明代中后期,苗疆地区陆续撤所建县,并同时展开土地清丈,为田赋管理的规范化奠定了基础。为了维护稳定,新设县邑普遍采取了薄赋轻徭的政策。清代基本延续了前代的田赋管理政策,并多次对苗疆地区的税赋加以蠲免,目的是争取苗民对王朝政府的认同。明清两朝苗疆的税赋虽然无足轻重,但绝非无关紧要。在不同时期田赋、粮额政策制定与调适的背后,莫不有着敏感又复杂的政治意义,不仅关乎苗疆的民生和社会稳定,对当今苗疆的社会治理也有着宝贵的启示。The continuous wars and turmoil at Miao county at the beginning of Ming Dynasty could be attributed to the disorder of land tax management,while the gradual county establishment and land investigation in the mid and late Ming Dynasty laid the foundation for the standardization of land tax management.In order to maintain stability,the newly established counties generally adopt the policy of“less taxes and less corvee”.The Qing Dynasty basically continued previous land tax management policy and even exempted the taxes in Miao county to win the Miao people s recognition of the government.Although the taxes at Miao county in Ming and Qing Dynasties were negligible,they were by no means insignificant.Behind the formulation and adjustment of land tax and grain quota policy in different periods,it has sensitive and complex political significance not only related to the people s livelihood and social stability of Miao county but also has valuable enlightenment for the social governance of Miao county today.

关 键 词：苗疆 田赋 清丈 管理 

分 类 号：I20[文学—中国文学]