作　　者： ;

机构地区： 兰州大学经济学院

出　　处： 《清华大学学报（哲学社会科学版）》 2020年第6期47-59,200,共14页

摘　　要： 规避赋役是明代户籍赋役制度运作中不可忽视的现象。明中叶福建泉州盐场人群普遍通过顶替绝户、相冒合户附籍、析户等办法获得新户籍,进而同时支配民、军、灶等多重户籍,灵活安排丁田的户籍属性,最大限度获取优免、降低应役负担及风险。地方势要甚至同时勾结有司、盐司以偷漏役银、规避户役。利用多重户籍规避赋役的行为,是民间在国家财政、户籍管理制度框架下,结合自身财力、人脉和军役共同体、宗族等地方资源对户籍赋役制度的灵活运用。多籍策略的普遍性说明户籍赋役制度在明中叶成为民间制度套利的重要资源,不仅左右地方人群交往,还严重影响国家、地方财政。 The evasion of tax and corvee was a phenomenon that could not be ignored in the operation of Household Registration System,Tax and Corvee System in the Ming Dynasty.In the Mid-Ming period,the people in the salt regions of Quanzhou,Fujian Province,generally obtained new occupations by pretending to be the offspring of someone without a son,merging with another family in the same account,or splitting an account into two or more.Thus they could have multiple occupations of military household(junhu),salt-producing household(zaohu)and civilian household(minhu)at the same time.By manipulating their household registration,they could maximize the benefits of corvee exemption and tax reduction,and they could also minimize the risk of corvee.In order to do so,powerful individuals even colluded with local officials and salt officials.The behavior of manipulating multiple accounts to achieve the aim of corvee exemption and tax reduction was the flexible application of the Household Registration System and Tax and Corvee System at that time.They combined their own financial and interpersonal relationship resources,as well as local resources such as military service community and patriarchal clan organizations to adopt the strategy.The universality of multi-occupation strategy showed that Household Registration System and Tax and Corvee System became an important resource of institutional arbitrage in the mid-Ming period,which not only influenced the relationship between people,but also affected the levy of tax and corvee seriously.

关 键 词： 户籍 赋役 规避赋役 改籍 多籍

领　　域： [经济管理—财政学] [政治法律—政治学] [政治法律—中外政治制度] [历史地理—历史学] [历史地理—中国史]