明清兩朝土地佔有關係及其賦稅制度的演變

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一明代初期民田和官田的性質 明代土田分為官田和民田兩大類。在洪武永樂年间(公元一三六八——一四二四年)明朝實行了一些向农民讓步緩和階級矛盾的改良措施,大力推行移民墾荒,並勵行軍衛屯田制,广大勞動农民發揮了生產积極力量,因而社會上呈现出繁榮景象。當洪武二十六年(公元一三九三年),全国土田總計八百五十萬七千六百二十三頃。同時軍衛屯田方面,在洪武年间全国衛所軍士總數約一百八十萬人,軍屯田畝約八十九万三千餘顷。軍屯佔官田的主要部分,其他如民屯,商屯、莊田,公田等都是屬於官田的次要部分。據明史食貨志说:官田佔全國土田的七分之一。在這全国七分之一的土田上的农業生產的主要勞動者就是二百萬左右的军丁,他們被編制在世襲的军衛戶籍里,束缚在固定的衛所的地區上,不得自由移動,這在身份上显然是农奴性質。馬克思說:‘官有地產“与其说是农民手中的工具,不如说是地主手中的工具,与其说是农民自由勞動的工具,不如说是地主榨取勞役的工具”。’(轉引自侯外廬‘中国封建社會土地所有制形式的问题’見‘历史研究’一九五四年第一期第一一七頁)也就是明代封建土地佔有制採取了對勞動力的軍事的政治的統治形式。军屯在明朝初期的農业生產上雖然起過很大的积极作用,但其他超過軍 The early Ming Dynasty Mita and the nature of the field The Ming Dynasty soil is divided into two categories of official fields and public fields. During the period of Hongwu Yongle (AD 3668 - 1424), the Ming Dynasty implemented some improvement measures to ease the contradictions between the peasants and their families. They vigorously promoted the reclamation of reclaimed land and encouraged the reform of the military field and the vast numbers of working peasants played The production of positive force, so the community has shown prosperity. When Hongwu twenty-six years (AD one three nine three years), the country’s soil fields totaled 8.5762 million are. In the meantime, there were about 1.8 million sergeants in the National Health Service during the Hongwu period and about 893,000 hectares in the military field. Military munitions accounted for the main part of Guandian, others such as Min Tuen, Shang Tun, Zhuang Tian and Gong Tian belong to the minor part of Guandian. According to the history of foodstuffs Chi said: Official fields account for one-seventh of the country’s soil. The main laborer of agricultural production on one-seventh of the country’s land is about two million soldiers, who are enslaved in the hereditary military household register and are not bound to be free from any fixed area Mobile, which is clearly in the identity of serfdom. Marx said: “Official real estate” is not so much a peasant’s tool as it is a landowner’s tool, rather than a peasant’s free labor tool, and a landlady’s tool for squeezing labor. " (Quoted from Houwueru, ’Problems of Land Ownership in China’s Feudal Society’ ’Historical Studies’, Issue 1, 1954, p. 117) That is, the feudal landownership system in the Ming Dynasty adopted the military politics of the labor force The ruling form. Although Tuen Mun played an important and positive role in the agricultural production in the early Ming Dynasty,
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