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本文利用現存温州樂清縣志來復原從南宋淳熙至明代萬曆、隆慶一條鞭法推行爲止當地税收結構的長期變化趨勢,以驗證在這四百多年,特别是南宋滅亡至明代永樂朝期間,浙江縣級政府税收中是否與勞役制興起相伴隨而存在一種明顯的去貨幣化趨勢。作者結合制度變遷和數據考證闡明,明初的户口登記、里甲制和糧長制,不僅爲勞役制的全面復興提供了基礎,也保證了兩税數額的巨大增長,比之宋元時期,樂清當地居民承受了沉重的税收負擔。
In this paper, we use the existing Wenzhou Yueqing County to restore the long-term trend of the local tax structure from Chunxi in the Southern Song Dynasty to the Wanli and Longqing in the Ming Dynasty until the Ming Dynasty, in order to verify that during the four hundred years, especially during the demise of the Southern Song Dynasty to the Yongle Dynasty of Ming Dynasty, Whether there is an obvious de-monetization trend in the county-level government tax revenue along with the rise of the labor service system. The author combined with institutional changes and data verification shows that the registration of accounts in the early Ming Dynasty, the Libya system and the long grain system not only provided the foundation for the comprehensive rejuvenation of labor service system but also guaranteed a huge increase in the amount of the two taxes. Compared with the Song and Yuan Dynasties, Yueqing local residents bear a heavy tax burden.