【摘要】 明代后期,徽州基层赋役征收形成图甲自催和图差追比相互配合的新格局。入清以降,基于自封投柜和滚单催征的赋役征收实践,甲催、图差二者相互配合构成徽州基层钱粮催征的常态做法。有明以来传统门户里役的承值逐渐演变为对"自立甲催"的充任,承充职责亦侧重于催征花户依限投纳。明清徽州基层催征之弊主要体现于图差巧立名目的勒索和浮收上,清代中期以后,种种差役之扰渐成积弊,积重难返。更多还原

【Abstract】 In the late Ming’s Huizhou,Tujia( the group tax collectors) and Tuchai( the individual tax collectors)collaborated with each other in collecting taxes. In Qing,the two collectors’ collaboration was normalized.The present paper reconstructs this history and attempts to reveal the defects of this practice.更多还原