“乡役论”与乡里制的演变  

The Xiangyi Theory and the Evolution of the Rural System

作　　者：包伟民 Bao Weimin

机构地区：[1]浙大城市学院历史研究中心,杭州310015

出　　处：《中国社会科学》2022年第7期147-167,207,208,共23页Social Sciences in China

摘　　要：马端临认为乡守里胥由于在帝制前期为官员,唐宋而后改为从民户差发的役人,故此役人不胜诛求之苛,这一“乡役论”并不完全符合历史事实。秦汉以来乡为地域性的类政区单位,乡守为低级官员,到隋代乡改为逐级团并人户而成的联户单位,乡守也变成了从民户差发的役人。在里胥这一层级,则从来都是从民户差发充任。以资产为宗的两税新制之行,也深刻影响了基层行政。从唐到北宋中期,由于乡里(管)单位规模过大等原因,作为基层行政最要的催科事务大多由上户或充代之人掌控,相比于州县役,乡役尚未成为主要难题。随着熙丰新法的推行,在都保范围内组建百户规模的催科单位,差雇大保长等充任户长以催科,政府权力进一步深入基层,催科等行政负担被分摊至多数中户乃甚下户。及至南宋,“官督虚籍之赋,民苦破家之役”的局面遂愈发严重,因此影响了后世的里甲制度。Ma Duanlin put forward the theory of xiangyi(township officials),stating that in the early imperial period of China,xiangshou(township sheriffs)and lixu(village officers)were officials,but beginning in the Tang and Song,these posts were filled by those with non-official posts,who were especially difficult in meeting heavy official demands.This theory is not entirely in line with historical facts.Beginning with the Qin and Han dynasties,the xiang(township)was a regional quasi-political unit,and the township sheriff was a low-ranking official.In the Sui dynasty,the township was changed to a joint household unit,and the sheriff became a retainer from a non-official household.Village officers were always appointed from these households.The new taxation system,which was based on property,had a profound impact on grassroots administration.From the Tang to the middle of the Northern Song,due to the large size of village(management)units,the most important business of grassroots administration,tax collection, was mostly controlled by the upper households or by people who filled the posts on behalf of others.Compared to county administration,the administration of townships and villages had not yet become a major problem.With the implementation of the new law of the Xifeng reign,tax units of 100households were set up within the scope of the dubao(500households),and heads of dabao(50households)were set up as heads of these households for tax collecting purposes.In this process,the government’s power was further extended to the grassroots,and the administrative burden of tax collection was spread across most of the middle strata and even the lower households.In the Southern Song,there was a worsening situation as“the government demanded taxes based on false registers,and the people suffered corvée labor that destroyed the family.”This influenced the later lijia system.

关 键 词：百户 两税 基层行政 催科 里甲制度 民户 马端临 乡役 

分 类 号：K23[历史地理—历史学] D691[历史地理—中国史]