宋代财税制度变迁中的衙前役法改革  

Reform of the Yaqian Corvee System in the Transformation of the Fiscal and Tax System during the Song Dynasty

作　　者：董春林 Dong Chunlin

机构地区：[1]四川师范大学历史文化与旅游学院

出　　处：《历史研究》2024年第11期72-95,M0005,共25页Historical Research

基　　金：国家社科基金后期资助一般项目“宋代衙前役法研究”(22FZSB030)阶段性成果。

摘　　要：衙前役法改革的初衷及其酬奖方式转变,是研究宋代役法视域下财税改革的重要视角。衙前役法改革涉及的“苦乐均济”、“按资计等”、“现钱支酬”等手段,均反映出一定财政特征。尤其是衙前役法改革中酬奖方式的转变,牵涉坊场钱、免役钱征收等税钱改革问题。在募役法推行后,坊场钱虽然名义上还是用于补偿地方的衙前役,但实际上已经成为朝廷的固定税种。免役钱及免役宽剩钱转变为国家常规税收,不仅标志着衙前雇资正式成为国家财政收入的一部分,也为朝廷开辟了新的现钱收入来源。衙前役法改革在解决宋代役法矛盾的同时,推动了宋代国家财政向现钱缴税的货币经济转变,勾勒出职役赋税化的财税改革路径。The original intention behind the reform of the Yaqian corvee system and the shift in its reward methods provide an important perspective for studying the fiscal and tax reforms of the Song Dynasty. The reform included methods such as “equal distribution”, “ranking by assets”, and “cash rewards”, which reflect certain fiscal characteristics of the period. In particular, the shift in reward methods during the reform relates to tax-reform issues such as the collection of market money and exemption fees. After the introduction of the hired service system, market money, while still nominally intended to compensate local Yaqian corvee, eff ectively became a fixed tax for the court. Exemption fees and surplus exemption fees transitioned into regular state tax revenue, marking the formal inclusion of Yaqian corvee wages into the national fiscal revenue and opening up new sources of cash income for the court. The reform of the Yaqian corvee system not only addressed the contradictions within the Song Dynasty's corvee system but also facilitated the transformation of national finances towards a cash-based tax system. It laid the groundwork for the taxation of labor services within fiscal reforms.

关 键 词：宋代 财政史 王安石变法 募役法 

分 类 号：F812.9[经济管理—财政学] K244[历史地理—历史学]