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作 者:金珍真 胡铁球[2] Jin Zhenzhen;Hu Tieqiu
机构地区:[1]浙江师范大学人文学院历史系,金华321004 [2]浙江师范大学人文学院历史系暨江南化研究中心,金华321004
出 处:《中国经济史研究》2024年第2期5-23,共19页Researches in Chinese Economic History
基 金:国家社会科学基金重大项目“浙江鱼鳞册的搜集、整理、研究与数据库建设”(批准号:17ZDA187)的阶段性成果之一。
摘 要:“打讨”是指正户、代役取讨力差应役费的方式,依据打讨的主体与凭据,可分为正户向贴户打讨(朋充法)、代役凭“私约”向应役户打讨(民户私雇)、代役凭“官给之帖”向应役户打讨(官雇打讨)等三种模式。山东在明编法藏于暗编法的制度设计过程中,将“打讨银”以在“力差额编银”下注解的方式登载在赋役册籍、票单中,力差额编银体现的是暗编法,打讨银体现的是明编法。打讨银含工价以及额外财政负担、官吏需索等费,是官府在“打讨价格(市场役价)”的基础上订立的力差最高实费限价。在雇役市场中,打讨银的功能是对市场役价进行最高的限定,而在财政预算中,山东通过“打讨银额编化”的方式将力差最高实费限价转化为财政预算。嘉靖至万历,山东依据力差最高实费限价不断调整额编银,致使额编银每过一段时间便会成倍递增,其中夏津县万历初期的力差额编银是嘉靖中期的5.32倍。"Datao"referred to the way in which"zhenghu"(household primarily responsible for undertaking the labor service)and"daiyi"(the substitute who actually performs the labor)claimed for the cost of corvee.According to the subject and credentials of datao,it could be divided into the following three situations.Firstly,the cost of corvee was claimed by the zhenghu from the"tiehu"(household which assisted in undertaking the labor service),which was a system provision of the Pengchong Law.Secondly,the cost of corvee was claimed by daiyi through a private agreement from the legal corvee service households,which occurred in the corvee market privately hired by households.Thirdly,the cost of corvee was claimed by daiyi through the official ticket from the legal corvee service households,which occurred in the corvee market for official employment.In the process of designing the system of the Mingbian Law hidden in the Anbian Law,the government annotated"dataoyin"under the"lichai"(service performed by the taxpayer in person)'s"ebianyin"(silver amount set by the government budget)in the tax register and ticket.Lichai's ebianyin represented the Anbian Law,while dataoyin represented the Mingbian Law.Dataoyin included labor prices,additional financial burdens,extortion by officials,etc.It was the highest actual cost of lichai established by the government based on the"datao price"(the market price of corvee).In the corvee market,the main function of dataoyin was to set the highest limit on the market price of corvee.And in the fiscal budget,the government converted the price ceiling into a fiscal budget by converting dataoyin into ebianyin.The Ming government constantly adjusted ebianyin according to the highest limit on the market price of corvee resulting in a multiple increase of ebianyin every period of time.Among them,in Xiajin County,lichai's ebianyin in the early of Wanli was 5.32 times higher than that in the middle of Jiajing.
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