作　者：范金民
关键词：柳兆薰；晚清江南；完纳赋税钱粮
摘　要：

柳兆薰日记较为系统详实地记录了自咸丰九年（1859）至光绪十五年（1889）间历年完纳赋税钱粮的过程、数额及其完纳方式。江南地主完粮，原来一直是前往县城或乡镇粮局交纳，耗时耗力，相当烦苦，特别是太平天国战争以前完纳本色，装粮运粮，掮粮进仓，尤为辛苦。同治克复后，柳兆薰完粮，先改为折色上交银钱，后改为局书上门收取银钱，税粮负担可能有所增加，但交粮的劳苦程度应当大为减轻。为了按时完纳钱粮赋税，柳兆薰还需遵照官府的要求，事先厘清田亩，履行换单、推收手续，上报田亩实数，每年先期清理版串，确认完粮实数。完粮时还需妥善处理与钱粮局书的关系。柳兆薰完粮，大多数年份均在七成以上，则每年地租收入约五分之一交纳了田赋。较之其父辈时代的嘉、道年间，经过同治初年的减赋，吴江等地田赋征收的烈度实际并未减轻。

 

On the Realities of Landowners' Land Tax and Grain Payment in Jiangnan During the Late Qing Dynasty

A Study Based on Liu Zhaoxun's Diary

Fan Jinmin（Nanjing University）

Abstract Liu Zhaoxun's Diary offers a systematic and detailed record of the annual processes, amounts, and methods of land tax and grain payments from the 9th year of Emperor Xianfeng's reign (1859) to the 15th year of Emperor Guangxu's reign (1889). Jiangnan landowners originally had to travel to county or township grain bureaus to pay grain tax, which was time-consuming and arduous, especially before the Taiping Rebellion (1851-1864) when taxes were paid in kind involving strenuous grain bagging, transport and delivering grains to granaries. After the Tongzhi Restoration, Liu first paid taxes in silver, and later tax clerks collected payment at his home, relieving him of previous hardship, although his overall tax burden may have increased. To pay the taxes on time, Liu was required to verify his land acreage, complete land title transfer and documentation procedures, report the actual area of his fields, and sort out tax payment certificates in advance each year to confirm the amount due. He also needed to maintain good relationship with tax clerks during the payment process. In most years, Liu paid over 70 percent of his tax liability, which accounted for approximately one-fifth of his annual rental income. Compared to his father's generation during Emperor Jiaqing's and Emperor Daoguang's reigns, despite the tax reductions in the early years of Emperor Tongzhi's reign, the actual taxation burden for landowners in counties such as Wujiang did not actually ease.

Key words  Liu Zhaoxun's Diary; Jiangnan during the Late Qing Dynasty; land tax and grain payment

 

■作者简介  范金民，南京大学历史学院教授，江苏 南京 210023。

 

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