元明城市房屋租税探析  

A Study on Urban Housing Rental and Housing Tax in the Yuan and Ming Dynasties

作　　者：吴晓亮 苏倩雯 曹宇[2] Wu Xiaoliang;Su Qianwen;Cao Yu

机构地区：[1]云南大学历史与档案学院,昆明650091 [2]云南大学附属中学,昆明650091

出　　处：《中国经济史研究》2023年第3期92-105,共14页Researches in Chinese Economic History

摘　　要：城市房屋作为土地上的附着物,与乡村土地一样,都是财富资源。对城市房屋征税和租赁都会产生经济收益,虽然数额不大,但仍然会体现一定的国家财政职能。元朝房屋租赁和屋税征收的城乡分野并不突出,录事司的记录成为观察国家获取城市资源经济收益的重要窗口。明代房屋租赁延续前代,且官房租赁发展比较成熟,管理较规范,其收入在房屋经济收益中所占比重较大。政府对城市房屋的征税在明中后期发展突出,其基本要素,如计税依据是“税间架”、只在城市征收、限于民房等,较之前清晰。屋税的形成,多与城市的治理、差役和商业有关,而国家始终是推动房屋租税变化的主动力。官房租赁和城市屋税产生的收益是国家汲取城市经济资源的具体体现,其作为城市范围内的财税收入,也是国家财政的组成部分。元明城市房屋租税的发展,从一个侧面说明中国古代城乡分离是一个漫长的历史过程。As an attachment to the land,the urban houses produce another kind of wealth resources like rural land.The income of urban housing tax and housing rental income will generate economic benefits,although the amount is small.It even plays the role of the national financial function.The income division of housing rental and housing tax of urban and rural areas is not prominent in the Yuan Dynasty,but the data records of Lushi-si provided an important view to observe urban income.The housing rental policies in the Ming Dynasty are inherited from previous dynasties,the part of official housing income policies benefit even better with a comparatively mature and efficient situation.The policies on housing tax in the mid and late Ming Dynasty were reformed greatly,only urban housing tax and part of rural private housing concerned by means of“space frame”.The reformation of housing tax is closely related to urban managements,errands,and commerce development,among which,the government policy plays the driving part of the changing of the housing tax.The income from office housing rental and housing tax is not only an important part of urban income,but also a part of national financial income.The development of urban housing rental and housing tax in Yuan and Ming dynasties shows that the separation of urban and rural areas in ancient China is a long story to tell.

关 键 词：房屋租赁 屋税 城市 

分 类 号：K247[历史地理—历史学] K248[历史地理—中国史] F812.9[经济管理—财政学] F299.29