从“产权单位”到“纳税单位”:《同治兰溪鱼鳞图册》所载户名考释  

From“Property Right Unit”to“Tax Unit”:Explanation of Hu Ming Contained in the Tongzhi Lanxi Yulin Tuce

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

机构地区：[1]浙江师范大学历史系 [2]浙江师范大学,金华321004

出　　处：《浙江社会科学》2024年第2期140-154,160,共16页Zhejiang Social Sciences

基　　金：国家社科基金重大招标项目“浙江鱼鳞册搜集、整理、研究与数据库建设”(17ZDA187)阶段性成果。

摘　　要：《同治兰溪鱼鳞图册》所载户名,根据其登记的表达方式可分为人户、祀户、族户、佃户、会户、庙户、商户、官户、客户九大类别。这些户名在鱼鳞图册上皆分为“业名”与“业户”两列登载。其中业户表达的是“产权单位”,依据“谁的土地谁承粮”的逻辑,其内涵是指“名义上的承粮户”;业名是对业户的补充与说明,其内涵是指土地的实际拥有者或税粮的实际承担者,即“业主真实姓名”。在兰溪,不管是从习惯上还是从制度上,田底主(大皮)是承粮户,但实际情况是只要某户拥有地权某个层面的权利,就可能成为实际的承粮者,故在业名之下或在其旁边以批注的形式可以登载各类经营者、佃耕者等信息,以表达这些人或单位是税粮的实际承担者。The Hu Ming contained in the Tongzhi Lanxi Yulin Tuce can be classified into nine categories according to the way they are expressed in the register,Ren Hu,Si Hu,Zu Hu,Dian Hu,Hui Hu,Miao Hu,Shang Hu,Guan Hu,and Ke Hu.The Hu Ming can divide into two columns of“Ye Ming”and“Ye Hu”in the Yulin Tuce.Among them,the Ye Hu expresses the“property right unit”,according to the logic of“who's land who pay tax”,its connotation refers to the“nominal taxpayers ”;Ye Ming is a complementary and description of the Ye Hu,its connotation is the actual owner of the land or the actual bearer of the tax grain,i.e.“the real name of the owner”.In Lanxi,whether customarily or institutionally,the owner of the tiandi(dapi)is the taxpayers,but in reality,as long as a Hu owns a certain level of the right to land,it may become the actual taxpayers,so under the column of“Ye Ming”or next to it,in the form of annotations,various types of operators,various types of sharecroppers and so on may be registered to express that these people or units are the actual bearer of the tax grain.

关 键 词：鱼鳞图册 户名 业户 业名 产权 承粮户 

分 类 号：F329[经济管理—产业经济]