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作 者:谢春晖 Xie Chunhui
机构地区:[1]华中科技大学人文学院历史研究所,湖北武汉430074
出 处:《上海地方志》2023年第1期67-75,94,共10页Shanghai Chronicles
摘 要:明代松江府青浦县的置废、复立过程,以及复县后的治理问题,都显示分县无法解决逋赋问题。即便如此,分县在此之后仍然是调节赋役问题的重要手段,如明末金山卫改县的议论,以及清初娄县的分立,均显示分县的这一用意。最终,分县反而加重了政区内部以及同级政区间赋役负担不均的情形,引发进一步的赋役改革。在梳理上述分县议论及其实践的基础上,可以察知分县的直接动力来自地方官完纳税粮的压力,而地方士人出于对分县导致赋役不均的了解,往往发出拒绝分县的声音。此中体现了国家收取财赋与地方赋役不均的矛盾。The process of establishing,abolishing and restoring Qingpu County in Songjiang Prefecture in the Ming dy-nasty and the issues of govermance after the restoration showed that county est ablishment could not solve the problem of over-due taxes.However,this measure was still used as an important means of adjusting taxes and corvee.For example,the dis-cussion of transforming Jinshan Garrison into a county in the late Ming dynasty and the establishment of Lou County in the early Qing dynasty both revealed this purpose of establishing counties.In the end,this measure turned out to aggravate the issue of uneven taxes and corvee within the same administrative region and among different administrative regions of the same level,and triggered further taxation and corvee reforms.A review of the above discussion and practices of county establish-ment shows that the direct driving force of this measure came from the pressure of paying taxes on local officials,and that lo-cal scholars often rejected such establishment because of their understanding of the uneven taxes and corvee caused by this measure.It reflects the contradiction between the states tax collection and uneven local taxes and corvee.
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