19世纪西藏藏文档案《汉饷税收清单》所见相关徭役赋税及公文学特征(1830—1890)  

Characteristics of Related Corvee,Taxes and Official Documents Seen from the"List of Han Taxation"in Tibetan Archival Documents of Xizang in the 19th Century

作　　者：道帏·才让加 格桑[2] rDo-sbis Tshe-ring-rgyal;sKal bzang

机构地区：[1]西藏自治区档案馆,拉萨850000 [2]西藏大学中华民族共同体研究院,拉萨850000

出　　处：《中国藏学》2025年第1期73-83,214,共12页China Tibetology

基　　金：西藏大学2024年度研究生“高水平人才培养计划”项目(项目编号:2022-GSP-S151)的阶段性成果。

摘　　要：文章结合19世纪编制的《铁虎清册》内容及相关历史背景、档案资料,确定了《谿卡桑珠孜汉饷税收清单》档案的形成时间,对档案特征进行了具体分析。在内容上,对该档案所载政府属民、贵族庄园、寺院庄园的土地面积及汉饷税收数据进行系统整理。同时,对档案中差税减免备注所涉及的铁券文书、呈文眉批、自然灾害、土地抛荒等信息进行探讨。研究认为,《谿卡桑珠孜汉饷税收清单》形成于1883年之后,不仅反映了19世纪西藏地方政府的财政税收状况,而且作为《铁虎清册》具体税收实施的重要档案,对研究《铁虎清册》的税收实施具有显著的学术意义。在档案凭证价值方面,汉饷作为清代西藏地方政府供给驻藏大臣的饷粮,是清中央政府管理西藏地方的关键物证。This article,by combining the content of the"The Review of the Iron-Tiger"(lcags stag zhib gzhung)compiled in the 19th century,relevant historical backgrounds,and archival materials,has determined the formation time of the archival document"List of the Han Taxation of the bSam-vgrub-rtse Manor".A specific analysis of the characteristics of the archive has been carried out.In terms of content,a systematic collation has been made of the land area and Han taxation data of the government subjects,noble manors,and monastery manors recorded in this archival document.At the same time,discussions have been conducted on the information related to the iron certificates,marginal comments on official documents,natural disasters,abandoned farmland,etc.involved in the remarks on the exemption of corvee and taxes in the archive.The study holds that the"List of the Han Taxation of the bSam-vgrub-rtse Manor"was formed after 1883.It not only reflects the financial taxation situation of the local government in Xizang in the 19th century,but also,as an important archive for the implementation of specific taxation in the"The Review of the Iron-Tiger",has significant academic value for the study of the implementation of taxation in the"The Review of the Iron-Tiger"'.In terms of the evidential value of the archive,Han taxation,as the military provisions and grain supplied by the local government in Xizang to the Grand Minister Resident in Xizang during the Qing Dynasty,is a crucial physical evidence of the administration of Xizang by the central government of the Qing Dynasty.

关 键 词：谿卡桑珠孜 税收清单 铁虎清册 差税实施 

分 类 号：G275.1[文化科学—档案学]