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《宋史·食货志》说;治平中垦田“四百四十万余顷”(按:指登录在国家版籍上的纳税田亩)。这一巨大数字,尽管在南宋时就有人表示怀疑,但是,没有作充分的论证,也没有指出它应该是多少顷,因而仍被人们不断地引用,在现今有关的历史论著和经济史专著中还可看到,甚至有人据此推算说:治平年间“全国垦田估计达1470万顷”(见朱瑞熙:《宋代社会研究》第2页)。笔者认为,“440万顷”的数字不可为据。因为它有将近一半是虚假的,其真实可信的部分只有254万顷左右。理由如下: 第一,嘉祐年间,版籍上的垦田数字不可能大幅度地增加,它一直在228万附近上下升降。之所以如此,是由于嘉祐中各方面的积弊和皇祐相同。表现在:①隐田漏税问题极为严重。据《长编》卷199和蔡襄《端明集》卷22的记载,嘉祐八年全国夏秋两税所纳粮食为1928万石,同皇祐年间的1807万石比较,只增加了6.7%。表明嘉祐年间隐田漏税的程度和皇祐差不多。②农民大批流亡的现象特别突出。如嘉祐七年时,“天下之民,农者不过二三,而浮食者常七八。”(见陈均:《九朝编年备要》卷16,嘉祐七年纪事)。③自耕农
“History of Song Shijiao” said; governing the cultivated field “more than 1.4 million hectares” (by: refer to the tax paid on the state version of the register). Although this huge figure was questioned in the Southern Song Dynasty, it was still not cite as to how many he should have been without justifying it. In the related monographs of historical works and economic history, It can also be seen that some people even estimated that “the entire country is estimated to have 14.7 million hectares of cultivated land during the peace period” (see Zhu Ruixi: Song Social Studies, p. 2). The author believes that the “4.4 million ares” figures can not be based on. Because nearly half of it is false, its real and credible portion is only about 2.54 million hectares. The reasons are as follows: First, during the years of Jiaoyou, it is impossible for the cultivated land reclamation figures to increase substantially. It has been rising and falling around 2,280,000. The reason for this is that Jiou You has the same advantages and disadvantages as Huang Yu. Reflected in: ① hidden field tax evasion problem is extremely serious. According to volume “Changbian” volume 199 and Cai Xiang “Dominguji” volume 22 records, Jiayou eight years of national summer and autumn tax grain for 19.28 million, compared with 18.07 million Huangyuan years, only an increase of 6.7 %. That Jiayou Tian hidden field tax evasion and Huang You similar. ② The phenomenon of large numbers of peasants exile was particularly prominent. If Jiayou seven years, “the people of the world, but two or three farmers, and the floating eater often seven or eight.” (See Chen Jun: “Nine Dynasties Yearbook” Volume 16, Jia You seven years Chronicle). ③ farmers