太平天国战后江宁府减赋呼吁及其成效  

The Appeal for Tax Reduction in Jiangning Area after the Taiping Heavenly Kingdom War and Its Effectiveness

作　　者：董圣兰 范金民 DONG Shenglan;FAN Jinmin(SchoolofHumanities,Shanghai Normal University,Shanghai200233;:2.SchoolofHistory,Nanjing University,Nanjing210023)

机构地区：[1]上海师范大学人文学院,上海200233 [2]南京大学历史学院,江苏南京210023

出　　处：《中国农史》2023年第5期72-81,95,共11页Agricultural History of China

基　　金：2023年度“上海高校青年教师培养资助计划”项目。

摘　　要：太平天国战后,江宁府属七县因田地大量抛荒,农业备受摧残,故短时间内赋税复额极为困难。各级地方官员迭次禀请减免赋税,与朝廷展开长达十余年的钱粮博弈。其间,江宁府历经免征、权办抵征、减则征收三个临时性减赋阶段,最终上元等五县额减三成漕粮,高淳及溧水两县豁免因循近四百年的沉湖虚粮。回顾晚清时期,江宁地区各式减赋举措有助于地方清查荒熟,厘定科则,也在一定程度上减轻了农民负担,推动客民就垦及荒田复熟的农业复苏进程。对比同治年间苏松等地区豁除难以征缴的浮粮,江宁府意在奏减实征钱粮,且以地方官员为主导,鲜见地方绅民或江南籍京官筹划呼应,呈现出迥异于苏松地区的鲜明特征。After the Taiping Heavenly Kingdom War,a large number of fields were abandoned in sev-en counties affiliated with Jiangning Prefecture,and agriculture was severely destroyed.It was extremely dif-ficult to restore the land tax in a short time.Local officials at all levels repeatedly requested tax reduction and exemption,and launched a tax battle with the imperial court for more than ten years.After Jiangning Prefec-ture went through three temporary tax reduction stages-exemption,offsetting levies,and reducing the pro-portion of leviesthe amount of water-transport grain tax in Shangyuan and other five counties were re-duced by 30 percent,and Gaochun and Lishui counties were exempted from the grain tax that should have been removed four hundred years ago as the land has long been drawn by the flood.All kinds of tax reduc-tion measures in Jiangning area in the late Qing Dynasty helped the local government to check the wasteland and reconstitute the tax rules,and also reduced the burden on farmers to a certain extent,and promoted the agricultural recovery process of reclaiming the wasteland.Distinctively different from Suzhou and Songjiang areas during the Tongzhi period,Jiangning Prefecture intended to reduce the actual tax,while the tax reduc-tion process was mainly directed by local officials,with few local gentry or Jiangnan officials willing to par-ticipate the movement.

关 键 词：晚清 江宁 太平天国战争 减赋 虚粮 

分 类 号：S-09[农业科学] K207[历史地理—历史学]