明清图差追征制度的演变及地方实践

发布时间：2018-05-01 07:00

本文选题：明清时期 + 图差　；参考：《史学月刊》2017年02期

【摘要】：图差是明代中后期州县设置的与比限制度紧密结合的追征差役,主要职能是保证按时按限押催乡里赋税征收责任人以及欠户应比。粮里制度下,图差押催的对象通常为里长以及欠户。作为州县赋税催征的中间人,图差在押催的过程中,出现敲诈勒索里长以及乡里纳户,甚至包当里长揽纳税粮、侵蚀正供等弊病。清初,官府开始利用滚单构建落甲自运体系,试图以之取代图差催征。该制设想将一切催征、缴纳都在滚单的传递过程中由纳粮户亲自完成,然而实践的结果却出现了滚单不能尽行、图差不能尽革的局面,民间文书中出现有图差与滚单并行的情况。这说明图差已然成为州县催征实践中非常重要的一环,也是州县与乡村联系的纽带。
[Abstract]:In the middle and late Ming Dynasty, the state and county set up in the middle and late Ming Dynasty and closely combined with the ratio of restrictions, the main function is to ensure that the person responsible for the tax collection in the countryside by the limit on time and the amount due to the household should be compared. Under the grain system, the object of Tuchaiya usually is the head of the house and the short of the household. As the middleman of state and county tax collection, there are some maladies, such as extortion and extortion, village residents, and even bag managers to collect taxable grain, erode the supply of goods and so on. At the beginning of Qing Dynasty, the government began to use roll-list to construct a self-transportation system. The system envisages that all demands and payments will be completed by the grain farmers themselves during the transfer process of the rolling orders. However, the practical results have resulted in the situation that the rolling orders cannot be carried out and the plans can not be completely improved. In the folk documents, there is a picture difference and roll-list parallel situation. This shows that the map difference has become a very important link in the practice of state and county, and it is also the link between state and county and countryside.
【作者单位】：厦门大学历史系;
【基金】：国家哲学社会科学基金一般项目“比限、票单与明清州县赋役体制的演变”(14BZS027)
【分类号】：K248

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