宋元明初纳税通知单的形式与内容  

The Form and Content of Tax Payment Notices in Song,Yuan and the Early Ming Dynasties

作　　者：胡铁球[1] Hu Tieqiu(Department of History,Zhejiang Normal University,Jinhua 321004)

机构地区：[1]浙江师范大学历史系,金华321004

出　　处：《浙江社会科学》2023年第2期130-142,160,共14页Zhejiang Social Sciences

基　　金：国家社科基金“比限、票单与明清州县赋役征收体制的演变研究”(14BZS027)的阶段性成果。

摘　　要：目前关于纳税通知单的研究,主要集中在“易知由单”,时段为正德以后,而宋元明初的相关研究基本上还没有展开。给各户发纳税通知单,应是“份地制”取消后的客观要求。宋元时期纳税通知单的名称五花八门,有“凭由”“由子”“税由”“由帖”等十余种。明初各户的纳税通知单隐藏在黄册制度之中,而各役的纳税通知单隐藏在勘合制度之中,为学界所不知。实际上明初不仅有纳税通知单,而且还有全国统一性的制作规范。各户的纳税通知单多称“户由”“税粮由帖”“由帖”“由票”等,但以“户由”为普遍称呼,是黄册制度执行上的一环。各役的纳税通知单多称“勘合”,由户部直接发给粮长等役,是明初勘合制度执行上的一环。At present,the research on the notice of tax payment mainly focuses on “Yizhiyoudan”.Additionally,its research period is after “Zhengde”,and the related research in the Song,Yuan and the early Ming Dynasties has basically not been carried out.It is an objective requirement after the cancel of fen-land system to issue the notice of tax payment to each household.During the Song and Yuan Dynasties,the names of tax notices were varied,including more than ten kinds,such as “Pingyou” “Youzi”“Shuiyou” and “Youtie”.In early Ming Dynasty,the tax notices of each household were hidden in the Yellow Registers,and the tax notices of each corvee were hidden in the Kanhe system,which was unknown to the academic circles.In fact,in the early Ming Dynasty,the notice of tax payment with national uniform production standards appeared.And they were often called “Huyou” “Shuiliangyoutie” “Youtie” “Youpiao”,etc.,but“Huyou” was the common name,which was a part of the implementation of the Yellow Registers.Furthermore,the notice of tax payment for each corvee was often called “Kanhe”,which was directly issued by the Hubu to the people who have corvee,such as Liangzhang.It was a part of the implementation of the Kanhe system in the early Ming Dynasty.

关 键 词：纳税通知单 版籍 小黄册 黄册 勘合 

分 类 号：K23[历史地理—历史学] F812.9[历史地理—中国史]