明清长江中下游芦课的征收及其演变  

The Collection and Evolution of Reed Tax in the Middle and Lower Reaches of the Yangtze River During the Ming and Qing Dynasties

作　　者：徐斌 Xu Bin

机构地区：[1]深圳大学人文学院,广东深圳518060

出　　处：《江西社会科学》2023年第12期90-101,207,共13页Jiangxi Social Sciences

基　　金：国家社会科学基金一般项目“明清江汉平原垸田再研究”(19BZS101)。

摘　　要：明代长江中下游沙洲本是芦苇这一上供物料的供应地,因洲地价值不断上升而出现针对土地的课赋,并导致征纳方式从卫所官军、巡检司弓兵及里甲人户砍运逐渐转为洲头承佃,进而在洲地上形成“洲头—劳作者”的结构。由于洲地坍涨不定,为应对这种流动性,明清两代逐渐建立定期丈量、编造洲图等多种管理方式,但这些制度的贯彻执行对地方官员的执行力提出较高要求。弘治至嘉靖年间,洲图沦入洲头之手后,形成“原额”征收方式。嘉靖二十七年确立政府与洲头按三七比例分成洲地租课,刺激洲头人户垦辟新的洲地并为其纳课以获得占种的合法性,加之长江下游江段沙洲的发育所提供的基础,嘉靖以后,乃至整个清代,芦课突破了“原额”限制,呈现出增长趋势。During the Ming Dynasty,the sandbanks in the middle and lower reaches of the Yangtze River were originally supply areas for reeds.As the value of these sandbanks increased,land taxes were imposed on them,shifting from being collected by garrison soldiers and patrols,cut and transported by local residents to being leasing out to tenants by the sandbank owners.This led to a structure of“sandbank owner-tenant”.In order to cope with the liquidity of these lands,various management methods such as regular measurement and mapping were gradually established during the Ming and Qing dynasties.However,the implementation of these systems required higher levels of execution from local officials.During the period from Hongzhi to Jiajing,the sandbank maps fell into the hands of the owners,resulting in the imposition of tax based on the “original amount of tax”.In the 27th year of Jiajing's reign,a three to seven ratio sharing system between the government and the sandbank owners for land rents was established,which encouraged owners to reclaim and cultivate new sandbanks in return for obtaining the legitimacy of occupying land by paying taxes.Combined with the development of sandbanks in the lower reaches of the Yangtze River,after the Jiajing reign and even the entire Qing dynasty,the reed tax broke through the limitation of“original amount of tax”and showed an increasing trend.

关 键 词：芦课 芦洲 赋役制度 原额主义 国家治理 

分 类 号：F812.9[经济管理—财政学]