晚清浙江清赋中的土俗亩、藏等亩与土地面积落实——以《同治兰溪鱼鳞图册》为中心  

Local Custom Acres,Hidden Tax Rates Acres and the Implementation of Land Area in the Sorting Out Tax Activities of Zhejiang in the Late Qing Dynasty——Discussion Centered on Tongzhi Lanxi Fish Scale Atlas

作　　者：胡铁球[1] 杨贤毅 Hu Tieqiu;Yang Xianyi

机构地区：[1]浙江师范大学人文学院历史系,金华321004

出　　处：《中国经济史研究》2022年第2期19-37,共19页Researches in Chinese Economic History

基　　金：国家社会科学基金重大项目“浙江鱼鳞册的搜集、整理、研究与数据库建设”(批准号:17ZDA187)的阶段性成果之一。

摘　　要：学界一般认为土俗亩与国家标准亩制差异很大,且各地土俗亩的计量方法不一,致使亩制混乱,进而普遍怀疑历代地籍上所载土地面积的可信性。遗存至今的746册《同治兰溪鱼鳞图册》,是晚清浙江攒造鱼鳞图册的样本。我们对其仔细研究后,发现其中土俗亩与国家标准亩制是一致的,鱼鳞图册所登记的土地面积有效且可信。在赋役征收中的各类折亩行为,不一定反映在鱼鳞图册中,往往只是赋役征收的一种操作方法。而兰溪有一种很特别的纳税亩,即“藏等亩”,是以最低等则的田作为国家标准亩制的准绳,往后每上升一级等则,则按该等则的固定增亩比例进行增亩,目的是恢复赋役原额,因其增亩藏于用印章标示的等则中,故称之为“藏等亩”。兰溪的藏等亩完全有效地落实到了赋役征收和民间日常生活中,是兰溪县官民都认可的“真实面积”。The academic circles generally believe that there is a great difference between the local and national standard acres system,and the measurement methods of the local custom acres are different,which leads to the confusion of the acres system,and then generally doubts the credibility of the land area recorded in the historical land books.The remaining 746 volumes of Tongzhi Lanxi Fish Scale Atlas are samples of the fish scale atlas made in Zhejiang in the late Qing Dynasty.After a careful study,we found that the land area registered in the fish scale atlas was valid and credible.In addition,all kinds of behaviors of tax collection are not necessarily reflected in the fish scale atlas,but are often just a kind of operation method of tax collection.And Lanxi has a very special tax acres,that is “Hidden Tax Rates Acres”,but with it.The so-called “Hidden Tax Rates Acres” means that the lowest level of farmland is taken as the criterion of the national standard acres system,and the increment of acres is carried out in accordance with the fixed increment ratio of the same level of farmland for each subsequent rise in the level of farmland,with the purpose of restoring the original amount of tax.Since the increment of acres is hidden in the level marked with a seal,it is called “Hidden Tax Rates Acres”.Hidden Tax Rates Acres of Lanxi has been fully and effectively implemented in the tax collection and folk daily life,which is the “real area” recognized by both official and folk in Lanxi County.

关 键 词：鱼鳞图册 国家标准亩制 土俗亩 藏等亩 折亩 

分 类 号：K252[历史地理—历史学] F329[历史地理—中国史]