论明末清初民间户粮推收之虚实--以休宁程氏《置产簿》为中心的分析

明清时期,政府田地户籍赋税统计的失实已是众所周知的事实。利用《徽州千年契约文书》收录的安徽休宁程氏《置产簿》,对该家族在明末清初时期土地买卖过程中涉及的户粮推收进行具体分析,可以明了政府册籍登记与民间实际情形之间存在的严重差异。由于国家制度缺乏有效的掌控能力,致使民间的隐瞒田地赋役及其私相授受,成为一种较为通行的社会行为,户粮的隐瞒和责任的规避,也成为一种较为普遍的社会心理。

The Actual Situation of Land Taxes Collection in China in the Early 17th Century

It is well-known that the land tax and the household tax counted by the government was not the real case during the period of the Ming and the Qing Dynasties. There was a big difference between the registration of the government and the documents collected in the private files. Because the state lacked the effective ways of controlling, it was common that people evaded taxes by concealing the amount of the land and making illicit transference. It became a kind of social psychology to evade land taxes and the relative responsibility.