【作者】 田雨；

【导师】 赵毅；

【作者基本信息】 东北师范大学 ， 中国古代史， 2014， 博士

【摘要】 “白粮”即宫廷内府、光禄寺等衙门所用的白熟粳、糯米、芝麻、黄豆等项及五军都督府首领官吏与九卿等衙门官吏俸米。白粮在文献中真正开始作为赋役被广泛提及是在明代，并成为困扰江南地区最为繁重的赋役形式之一。本文主要以对明代江南地区破坏最为严重的赋役之一——北运白粮赋役为考察对象，以白粮赋役佥派、征收、运解、完纳等一系列过程作为行文布局，以白粮转运空间作为行文线索，并且将白粮赋役研究放置到明代江南历次经济改革的时代背景中，根据原始典籍的梳理以及西方赋役理论的分析，对其展开长时段、全面系统的研究讨论。朱棣迁都后明廷继续征收五府白粮，并向北京运解，不过运往南京的白粮也并未因此取缔，至此白粮民运始分南北，逐渐形成惯例。南运白粮因运输成本基数较低，始终未对江南民众造成严重的危害。白粮赋役选取江南五府作为征收地，显然是与当地的自然条件和经济地位相匹配的。五府内的州县是否被委派北运白粮赋役，也是视现实情况而定。江南五府白粮正米征收在明代中后期一直稳定在20余万石，并无明显增长，但国家正式征收的加耗却颇为可观。从纳税本身看，白粮征收属“本色”田赋税收的一种。由于白粮仅在太湖周边的江南五府地区征收，故而有的府县将其列为“土贡”。且白粮役很大程度上属于杂役，它必须佥点有实力的大户担当。白粮赋役又属实物财政体制，这种古老的财政体制遭遇到战争或灾害可立即发挥效用。明太祖最初对白粮赋役的设计思路实际上是以富民为主导，协同民众运送税粮至京来维持政府功能，使官民双方以粮长制为媒介，互不滋扰。明廷迁都后，白粮赋役加剧了五府民力长途运输的负担。但明廷只愿保证原额，只是把应交纳赋税数额与责任分配到地方，形成一种承包机制。地方上开始征收“加耗”、“不时之役”，弥补收入不足，这部分加耗实际上支撑着国家正常财政运转，其运行规模也往往超出正规财政数倍。加之随着专制官僚机构的扩大与官僚阶层消费欲望的增繁，中央财政自身财力不足、难以消化，自然会向地方转嫁，导致北运白粮为代表的徭役负担的逐年增加，令地方“大户”不堪重负。佥征白粮的大户开始勾结官吏，利用各种手段逃避重役，使小民的白粮赋役负担日益加重。明廷为抑制这种现象，将粮长世充转变为“轮充”、“朋充”。同时江南五府被迫多次对赋役进行改革调整，以期均平赋役，尽量使白粮等重役负担摊派公平。但无论是宣德年间周忱整顿江南税粮还是嘉靖中期的“扒平田则”，都只不过是将白粮当作一种工具来调节以“户”为单位的赋役轻重。之后的“均田均役”改革，在严格控制官员优免的基础上，白粮等赋役的科派以田土数量作为标准，使得赋役佥派较之前稍显公平合理。不过在征佥的过程中，其实是从递进税制又回到了均平税制。自明廷迁都北京后，白粮就开始面临着长距离飞挽运输带来的困难。明代白粮的运解最终选取了漕运，是综合各种条件考虑后的结果。明代江南五府粮长首先要领取勘合，之后就要装船起运。为防止运船搁浅、阻碍航道，明廷规定必须租赁中料船。另外至北运河、通惠河等地方，需要换装能够在内河行驶的小型“剥船”进京。此外粮长自雇民船，政府除稍加抚恤外，其余全部都自行办理。白粮最初是由粮长督率运夫解运上京交纳，明代中期后裁撤运夫专委粮长，最后设立专门部运官负责领运。在整个运输机制里，明廷为防止舞弊，不断设置各种机制，补充了大量的相关人员，但这些最后却都成为了掣肘白粮解运、加收白粮浮费的盘剥环节。而最主要的是，白粮解运还要面对沿途各种势力的敲诈勒索，如官吏的索需；船户、埠头、水脚及车户的敲诈；所过关闸及各衙门的税费；揽头棍徒之包揽；运军及其他官船之欺凌；守冻银与其他风险的耗费。而这些使费每笔都异常浩大，往往导致“数万之家无不立破”。而种种弊端带来的不合理费用自然还是要落到小民身上，由他们承担。同时输送白粮所需的附加费用也呈明显上升趋势，此外他们还会时常遇上匪盗、反贼等，甚至有生命危险。明代纳户在交纳白粮之时，对各机构所承担的输送白粮的任务均不同，而且各机构对白粮的要求也不尽相同。而白粮除了要供给皇帝及其他宫廷人员食用之外，还兼具充当俸禄、赏赐及造酒供办祭祀、筵宴等多种功用。白粮作为“上供玉食”与其他税粮自然会有所区别，明廷对白粮入仓制定了近乎严酷的规定，纳户因此经常赔累不已。而这些规定却给在京主管白粮事宜的人员克扣纳户创造了充分的条件，以致白粮在整个交纳的过程中耗外加耗、罚外加罚。在专制政权统治下，这些白粮纳户几乎告之无门。江南五府北运白粮赋役的沉重负担已经严重影响到了江南核心区域的民生问题，明廷从中央到地方、乃至地方士绅精英对北运白粮粮解都提供了一定的补贴，但都不能解决实际问题。白粮这种危害巨大的赋役也势必会影响到它的征发地区——江南五府的社会经济、文化生活。这其中主要包括：白粮引起的江南五府人口流移，白粮重役推动江南经济结构的转化以及白粮重役对江南五府风俗的影响。面对明代白粮赋役引发的社会危机，明廷中的江南籍或在江南任职的士大夫就此问题不时向朝廷建言，期望能改变江南五府白粮赋役之现状。由于造成白粮赋役成为重役的最直接原因是迁都北京后白粮远距离民运，所以士人的建议也是主要集中于有关白粮解运改变的问题。不过直至明亡前夕，明廷才采纳他们的部分建议，将白粮赋役改为官解，但此时为时已晚。清廷甫克江南，便立即着手将白粮民运改为官运。且对白粮政策的调整灵活多变，并于乾隆二年（1737）将大半白粮改征漕粮，仅余不过10万石，使得江南五府白粮之役基本不再困扰当地民众。明廷之所以墨守成规，坚持对白粮赋役本色民解而不愿有所改变的原因主要有四点，即食稻米的传统与现实；“三年之蓄”观念下的本色民运；官吏受现实利益的驱使；明廷出于节省白粮制度成本的考量；以“贡”为代表的复杂特性。更多还原

【Abstract】 The fine grain that included japonica, waxy, sesame, soybean was the grain whichwas prepared for official use, for government departments such as court or Guanglutemple and it was used as salary for government officials in five Dudu army departmentsand Jiuqing offical departments, and so onThe fine grain which was referred as a concept related to tax and corvee had beganin Ming Dynasty. At the same time the fine grain tax and corvee had gradually becamethe most onerous service which troubled Jiangnan region. This article mainly inspectson tax and corvee about fine grain transported to Beijing which destructed theJiangnan region seriously. The structure of this article focuses on the process of finegrain tax and corvee such as appointing, levying, transportation, receiving and theclue is about fine grain transporting space, and this article places the research into thebackground about the economic reform in Jiangnan. It is a study about a long periodand an overall system which is based on the original records and the analysis ofWestern tax theory.After Zhu Di moved the capital from Nanjing to Beijing, the government of MingDynasty continued to levy the fine grain as a kind of tax and transported it to Beijing. Butthe fine grain which transported to Nanjing has not been banned. So the fine graintransport divided into north transport and south transport, and it had gradually formed apractice. However, the south transport did not cause the serious damage to the fiveprefectures of Jiangnan because of the lower transport cost. Why the fine grain as taxand corvee was levied from the five prefectures of Jiangnan was because of its naturalconditions and economical reality. One part of the fine grain from the five prefectures asnormal tax had a regular number of more than200,000Dan (a unit of weight in ancientChina), which did not had an obvious growth. However, the other part of the fine grain asadditional tax had a considerable number.In fact, the fine grain tax and corvee was designed by the first emperor of MingDynasty. To him, the fine grain should be mainly levied from rich people and the richpeople cooperated with the common public to transport the tax grain to Beijing tomaintain the government function and coordinate officials and common people withoutpestering each other through the “Liang Zhang” system. After Ming Dynasty movedcapital, long distance transportation of the fine grain tax and corvee was aggravated,which put more burden on the people in the five prefectures of Jiangnan. However, the government of Ming Dynasty was reluctant to increase grain tax; it only assigned the taxamount and responsibility to the local government, which formed a contract system. Thenthe local governments began to plus an extra grain tax and increase the corvee in order tofill the gap of revenue. This part of the extra revenue supported the normal nationalfinancial operation. More importantly, its financial operation had more times larger thanthe standard finance. In the wake of expanding of authoritarian bureaucrat and theirenlarging desire for consumption, the central finance did not have enough revenueand could not bear the burden. So the financial burden naturally was shifted to thelocal government. It also caused the corvee burden which was represented by the finegrain to North increased year by year. So the local rich and influential families wereoverwhelmed that they often colluded with officials and tried to escape the heavy duty.They used various means to shift the burden to peasants inch by inch. In order to restrainthis phenomenon, Ming Dynasty government used the institutions of “Lun Chong” and“Peng Chong” to replace the institution of “Liang Zhang”. At the same time, thegovernments of five prefectures of Jiangnan were forced to adjust tax and corveeinstitutions repeatedly in order to average tax and equalize the heavy burden of finegrain service. But whatever the adjustment was taken by Zhou Cheng or equalizingthe tax, which was just to regulate the amount on the tax and corvee that took “thehouse” as a unit and used the fine grain as a tool. After that, the reform of “equality ofland” which based on strictly controlling the tax-free on officials and establishing thestandards that fixed the amount of taxes which was determined by the amount of land,which made the levy slightly fair and reasonable compared to the previous. But in theprocess of levy, the fine grain had a change to equalization tax from progressive tax.After Ming Dynasty moved its capital to Beijing, the fine grain had faced adifficulty in long-distance transportation. Considering various conditions, the rivertransport was finally selected. Liang Zhang in the five prefectures of Jiangnan mustreceive voucher first, then loaded and started shipment.In order to prevent the shipfrom running aground or obstructing the fairway, the Ming Dynasty governmentrequested that they must lease argosy. However, when they went to the place likeNorth Canal or Tonghui River, it needed to change the argosy to small boat that coulddrive on Inland River to Beijing. In addition, the Liang Zhang must hire civil boatsthemselves and the government just gave them a little financial support, so that theyafforded the most cost. Originally, the fine grain was transported by peasants whowere led by Liang Zhang. Then it was transported by Liang Zhang who was led byspecific officials. In order to prevent abuse, the government of Ming Dynasty set up a variety of mechanisms and added a large number of related personnel. But thesemeasures finally became a constraint on fine grain transport and a link for addingunnecessary charge. But what the most important thing was the fine grain transportfaced all kinds of blackmail, such as extortion from officials, racket from boatmen,dockers, punters and wheelers; the taxes and fees for crossing the border and theregion under each local government’s supervision; badgering from villains; bullyingfrom transported army and other official ship; costing of “unfreezing silver” or otherrisks; and so on. Every these fees was abnormal huge. It often led “tens of thousandsof home all broken”. Unreasonable fees and all kinds of defects had influence onpeople’s body naturally and they bore all these fines. Additionally, costs for fine graintransport were rising year after year. Besides, they often encountered bandits, rebels,and even had life threatening.In Ming Dynasty, when people paying the taxes, the specific requirements onpayment and delivery of taxes were not identical, because the fine grain was shifted todifferent institutes. The fine grain mainly was supplied to emperor and other membersof court for dinner, a minor part was used for other purposes such as salary, reward,making wine for sacrifice or banquet and so on. The fine grain as a monarchal foodhad naturally differed from other grain tax. Ming Dynasty government had strict rulesfor warehousing fine grain, so the peasants who were involved in the fine graintransport often had a loss. It was just these rules that caused the officials in charge offine grain could pocket a lot from peasants which made peasants pay more and morefines in the whole process. In the authoritarian regime that administrativecentralization was extremely powerful; the peasants who transported the fine grain didhave no way to complain. The heavy burden of the five prefectures of Jiangnan hadseriously affected the livelihood of the people in the core area of Jiangnan. In MingDynasty, from the central to the local, even the local gentry also gave subsidy to thefine grain transport to Beijing. But it cannot solve practical problems.The fine grain as a kind of tax and corvee which was harmful must affect thesocial economic and cultural life of those five prefectures of Jiangnan, whichincluding population’s loss and migration, influences of customs and conversion ofeconomic structure. In the face of social crisis caused by fine grain tax and corvee,some bureaucratic scholars who came from Jiangnan or served in Jiangnan frequentlyissued to the court in order to change the status of those five prefectures inJiangnan.What caused the problem that made the fine grain as heavy duty was due tomoving capital to Beijing, which made the fine grain transport a far-distance duty.So that the suggestions mainly focused on how to change the fine grain transport. But theMing Dynasty government did not adopt these recommendations to transport the finegrain by government until the days before the downfall of Ming Dynasty and it wastoo late. The government of Qing Dynasty changed the fine grain transport form fromtransporting by peasants to transporting by government when it occupied Jiangnan.Qing Dynasty government also made a flexible strategy on the fine grain, for example,in the second year of Qianlong (1737), it replaced most fine grain by tribute grain,only left no more than100,000Dan, that made the fine grain duty do not disorder thepeople in the five prefectures of Jiangnan. There were five reasons why Ming Dynastydid not want to change, sticking on levying grain and transport by peasants. First, itwas considered the tradition of eating rice. Second, the government must have grainreserves for at least three years’ consumption. Third, the government officials weredriven by the interests. Fourth, it had a consideration on how to choose the less costfor more realistic interests，Finth，it was in order to “the local contribution” as therepresentative of the complex characteristics.更多还原