近古乡村基层催税单位演变的历史逻辑  

The Historical Logic of the Evolution of the Rural Grassroots Tax-Levy Units from the 8^(th) Century to the 14^(th) Century

作　　者：包伟民[1] Bao Weimin(School of History,Renmin University of China,Beijing 100872,China)

机构地区：[1]中国人民大学历史学院,北京100872

出　　处：《北京大学学报（哲学社会科学版）》2021年第1期98-115,共18页Journal of Peking University(Philosophy and Social Sciences)

摘　　要：催征赋税是帝制时期乡村基层管理的主要内容,从具体负责家至户到地向人户催征的基层催税单位的角度出发,考虑到它的规模与实际可操性,将各种重要制度要素前后通贯起来作观察,可以发现从宋初的乡管制到熙丰年间开始形成的乡都制,是帝制国家重组乡村基层社会的一大环节。在乡都制之下,宋廷一直试图将催税乡役的负担均摊到一般民户,从而形成了以二三十人户的结甲制,与百余户的户长/大保长催税制,但均因有其不足而陷入两难困境。经元代的承续,到明初再次重组乡村社会,形成结合两种制度要素的里甲制,终于对自唐末以来基层催税制度的演变做出总结,这就是本文所说的历史逻辑。Tax levy was the main content of the rural grassroots administration in imperial China.From the perspective of the grassroots tax-levy unit that was responsible for levying taxes from families(家),from households(户),and then from basic tax-levy units(人户),if we consider its scale and practical operability,and observe the integration of various important institutional elements,we can see that the transfer of the grassroots tax-levy units,from the Xiangguan Administrative System(乡管制)in the early Song Dynasty to the Xiangdu Administrative System(乡都制)which was formed during the Xifeng(熙丰)period(1068-1085)under the reign of Emperor Shenzong of the Song Dynasty(宋神宗),was a major link in the reorganization of the rural grassroots society in imperial China.Under the Xiangdu Administrative System,the Song imperial court tried to equalize the tax and corvée on a family basis.As a result,were formed the tithing-based system(结甲制)which organized 20 to 30 households into a levy-tax unit,and the 100-households-based tax-levy system implemented by the chief of a basic tax-levy unit(户长)or by the senior headman of a Bao(大保长).But these two levy-tax systems were both caught in a dilemma due to their deficiencies.With the continued implementation of these two tax-levy systems in the Yuan Dynasty,and the new reorganization of the rural society in the early Ming Dynasty,the Xiangli Administrative System(乡里制)was established with the integration of the important elements of these two systems,which ultimately summarized the evolution of the grassroots tax-levy system since the late Tang Dynasty.This is the historical logic discussed in this article.

关 键 词：乡都制 催税单位 甲头 户长 大保长 

分 类 号：K21[历史地理—历史学]