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dc.contributor.author舒满君
dc.date.accessioned2018-11-26T08:08:50Z
dc.date.available2018-11-26T08:08:50Z
dc.date.issued2017
dc.identifier.citation史学月刊,2017,(20):30-39
dc.identifier.issn0583-0214
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/164529
dc.description.abstract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。
dc.description.abstractTuchai was a punishment mechanism established for the completion of taxation in the late Ming dynasty,in which the Yamen runners were the practitioners whose primary function was urging the Lizhang to pay taxes proportionally,whereas it gave rise to a series of social problems such as the extra demands,the erosion of Lijia system in the course of keeping the Lizhang under detention by those Yamen runners.In the face of these malpractices,the Qing government tried to use Gundan to establish a self-transport system in place of Tuchai in the tax-levying.The fact that the practice made a more complicated situation in which Tuchai and Gundan were both effectively in Huizhou was noted by the local documents,which also suggested that Tuchai finally played a irreplaceable role in the government and county tax levy system as well as the link between county and local society.
dc.description.sponsorship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);
dc.language.isozh_CN
dc.subject明清时期
dc.subject图差
dc.subject追征制度
dc.subject滚单
dc.subject落甲自运
dc.subjectself-transport system
dc.title明清图差追征制度的演变及地方实践
dc.title.alternativeA Study on Transformation of Tuchai System and Local Practices in the Ming and Qing Dynasties
dc.typeArticle


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