论文部分内容阅读
众多史料记载,明太祖赐予凤阳百姓特殊的赋役优待,后人遂认为凤阳县全部百姓得以免除赋役,或土民无需承担任何赋役,但这些认识均不正确。明代凤阳民户被分为土民与编民。只有土民中数量极少的特殊群体——“亲邻二十家”享有全免赋役的优待;普通土民以供应皇陵祭祀、值守洒扫代替田赋,承担相对较轻的丁赋和徭役杂差;编民正常承担各项赋役,不享受优待政策。赋役优待政策的实施并没有如明太祖所愿,使土民享受富足的生活,但客观上有效地减少了土民人口的流失,极大地改变了凤阳县的人口构成。
Many historical records, the Ming Taizu given Fengyang people special tax benefits, descendants then think Fengyang County, all the people to be exempt from taxation, or natives do not have to bear any tax, but these understandings are not correct. Ming dynasty Fengyang households are divided into natives and editors. Only a very small number of special groups of people - “relatives of twenty” enjoy the benefits of all exemption from taxation; common people to provide imperial tombs ritual, sprinkling sweeping instead of land tax, to assume a relatively light Ding Fu and Poor performance of military service; Enrichment of the normal commitment to the tax, do not enjoy the preferential treatment policy. The implementation of the tax preference policy did not make the natives enjoy an affluent life as Ming Taizu wanted, but objectively and effectively reduced the loss of the native population and greatly changed Fengyang County’s population composition.