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本文利用牛津大学所藏清代回疆档案文献资料和清代其他文献相互印证,对库车和沙雅尔两地的赋税征收制度中若干问题进行了探讨。清代回疆粮赋征收制度具有如下特点:主要土地占有形式“原垦地亩”和“官地”二者田赋的征收是“视岁收数目”而非土地面积,显示出与中原地区自古以来的赋税征收制度的差异。制度规定以籽种的十倍作为实际产量来征收田赋,在此基础上总体上确定某地田赋总额。回疆各城粮赋征收额是一个变化的数据,变化的原因是多方面的。粮赋实际征收中出现明显的负担不均衡的现象。
Based on the documents of the Hui archives in the Qing Dynasty collected by the University of Oxford and other documents in the Qing Dynasty, this paper discusses some issues in the tax collection system of Kuche and Shayar. The system of requisitioning grain and grain in Xinjiang in the Qing Dynasty has the following characteristics: The main forms of land ownership are the land acquisition of “land mu” and “official land” rather than the land area, It shows the difference with the tax collection system of Central Plains since ancient times. The system stipulates that ten times as many seed crops as actual production, and on the basis of which, the total amount of land in a certain field is determined. The amount of grain requisitioned by cities in Xinjiang is a changing data, and the reasons for the changes are many. There is an obvious imbalance of burden in the actual collection of grain fu.