【摘要】 明清时期,里(图)甲是赋役派征的基本单位,繁杂的里(图)甲职役的佥报、承充和津贴主要是在里(图)内运作。由明至清,图甲职役既有继承而来者,又有因时新增者,原本体面的富户里役,逐渐变成一种门户的实际负担。清代徽州,在颇为常见的"祖遗户役"之下,是繁苛的"钱粮、里役、杂派、新例"派征,充役使费繁重。民间普遍采取照丁粮朋贴和置产立会的应对赋役方式,实属一种无奈之举,也是国家与社会博弈的实际结果,赋役实际运作体现出从制度到契约的转变。更多还原

【Abstract】 Lijia was the basic organization for charged and collected the taxes and corvee in the Ming and Qing Dynasties, in other words, a series of taxes and corvee including the register, obey and subsidy operated mainly in the Lijia system.The service servant of Lijia developed from two source between Ming and Qing, some came from older tradition, some came from accident add, so that those rich families had honor turned into the terrible duties which every family had to obey.There was some special tax and corvee which was inherited by one family or whole families in Huizhou during the Qing Dynasty, various costs were very complex, for example, money and grain, taxes and corvee, miscellaneous items and new ones.The people had to develop new ways to solving the difficulties, such as according to the joint undertaking the male and tax grain or set up public organization.In some degree, it was a helpless act of the folk, and the final result of the game between the government and the society showed the transformation from the institution to the contract.更多还原