金融、地权与财税：近代四川粮税抬垫的运作机制与环境

娄敏; 曹树基

English

娄敏 , 曹树基

引用本文: 娄敏, 曹树基. 金融、地权与财税：近代四川粮税抬垫的运作机制与环境[J]. 学术月刊, 2020, 52(2): 159-172. shu

Citation: Min LOU, Shuji CAO. Finance, Land Rights and Fiscal Tax:The Operating Mechanism and Environment of Taidian in Sichuan Province from late Qing to the Republic of China[J]. Academic Monthly, 2020, 52(2): 159-172. shu

金融、地权与财税：近代四川粮税抬垫的运作机制与环境

娄敏 ,
曹树基

作者简介: 娄敏，上海工程技术大学马克思主义学院讲师（上海 201620）;曹树基，上海交通大学历史系教授（上海 200240）;

中图分类号: K25

Finance, Land Rights and Fiscal Tax:The Operating Mechanism and Environment of Taidian in Sichuan Province from late Qing to the Republic of China

Min LOU ,
Shuji CAO

Available Online: 2020-02-01
CLC number: K25

摘要: 抬垫一般是指在粮户未及时交纳粮税的情况下，由中间人垫付并随后向粮户追讨垫付本息的做法。从晚清到民国，四川地区民间性的粮税抬垫机制逐渐被纳入到官方性的税收系统中，但仍带有诸多弊病。在官府、书差、绅士和粮户等各方势力的博弈下，抬垫利率也最终实现了标准化。金融市场为粮税抬垫制度的形成提供了资金可能。粮户利用建立在土地市场与金融市场融通基础上的各类交易手段和地权安排（如卖业留粮、押租和典），来逃漏粮税，导致抬垫纠纷频繁发生。抬垫执行者的选拔体现了金融市场的资本竞争性和去道德化特色。民国四川省军政府曾下令以收益分成来重新认定纳税责任人，但由于未能做到对土地金融市场的完整把握，所以收效不彰。抬垫、抬垫纠纷与相应官方的应对，充分反映了近代中国基层社会中金融、地权、财税和法律等领域间的复杂交织关系。
- 金融市场 /
- 土地市场 /
- 土地金融市场 /
- 粮税抬垫
Abstract: The Taidian(“抬垫”) of land tax generally refers to a practice of middlemen pay for the land taxpayers in advance and subsequent recover principle and interest from the latter, when land taxpayers fail to pay taxes on time. From the late Qing Dynasty to the Republic of China, the folk Taidian of land tax mechanism in Sichuan was gradually incorporated into the official tax system. However, the mechanism still had many drawbacks. Under the game of forces from the government, scribes, gentlemen, and land taxpayers, the interest rate of Taidian has finally been standardized. Financial markets have provided funding for the formation of Taidian of land tax system. In order to evade land taxes, land taxpayers use various types of transaction methods and land rights arrangements based on the integration of the land market and the financial market. Therefore, the disputes about Taidian happen frequently. The selection of the executors of Taidian reflects the characteristics of capital competition and de-moralization of the financial market. In the Republic of China, the military government of Sichuan Province had ordered that the taxpayer should be re-identified according to the land revenue share, but the result was not very well because the government could not achieve a complete grasp of the land-financial market. Taidian, the disputes about Taidian as well as official responses, which fully reflect the complex and intertwined relationship between finance, land rights, fiscal tax and law in modern Chinese grassroots society.
- financial market /
- land market /
- land-financial market /
- Taidian of land tax

表 1 1916−1920年朱全胜正副税每斗抬垫数量单位：银元

年份	1916	1917	1918	1919	1920	合计
本金	2.58	2.60	3.02	2.35	2.35	12.90
月利率	0.03	0.03	0.03	0.03	0.03
累计年息	4.65	3.74	3.26	1.69	0.85	14.19
本利	7.23	6.34	6.29	4.04	3.20	27.09
资料来源：《苟汉臣等告朱全胜案》（1921年），重庆市江津区档案局：档案号J007-0029-00094。说明：“累计年息”指年息乘以年数，如1916年的累计年息 = 年息 × 5。

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沈阳化工大学材料科学与工程学院沈阳 110142

金融、地权与财税：近代四川粮税抬垫的运作机制与环境

娄敏
曹树基

作者简介:娄敏，上海工程技术大学马克思主义学院讲师（上海 201620）

作者简介:曹树基，上海交通大学历史系教授（上海 200240）

网络出版日期: 2020-02-01

关键词:

摘要: 抬垫一般是指在粮户未及时交纳粮税的情况下，由中间人垫付并随后向粮户追讨垫付本息的做法。从晚清到民国，四川地区民间性的粮税抬垫机制逐渐被纳入到官方性的税收系统中，但仍带有诸多弊病。在官府、书差、绅士和粮户等各方势力的博弈下，抬垫利率也最终实现了标准化。金融市场为粮税抬垫制度的形成提供了资金可能。粮户利用建立在土地市场与金融市场融通基础上的各类交易手段和地权安排（如卖业留粮、押租和典），来逃漏粮税，导致抬垫纠纷频繁发生。抬垫执行者的选拔体现了金融市场的资本竞争性和去道德化特色。民国四川省军政府曾下令以收益分成来重新认定纳税责任人，但由于未能做到对土地金融市场的完整把握，所以收效不彰。抬垫、抬垫纠纷与相应官方的应对，充分反映了近代中国基层社会中金融、地权、财税和法律等领域间的复杂交织关系。

English Abstract

Finance, Land Rights and Fiscal Tax:The Operating Mechanism and Environment of Taidian in Sichuan Province from late Qing to the Republic of China

Min LOU
Shuji CAO

Available Online: 2020-02-01

Abstract: The Taidian(“抬垫”) of land tax generally refers to a practice of middlemen pay for the land taxpayers in advance and subsequent recover principle and interest from the latter, when land taxpayers fail to pay taxes on time. From the late Qing Dynasty to the Republic of China, the folk Taidian of land tax mechanism in Sichuan was gradually incorporated into the official tax system. However, the mechanism still had many drawbacks. Under the game of forces from the government, scribes, gentlemen, and land taxpayers, the interest rate of Taidian has finally been standardized. Financial markets have provided funding for the formation of Taidian of land tax system. In order to evade land taxes, land taxpayers use various types of transaction methods and land rights arrangements based on the integration of the land market and the financial market. Therefore, the disputes about Taidian happen frequently. The selection of the executors of Taidian reflects the characteristics of capital competition and de-moralization of the financial market. In the Republic of China, the military government of Sichuan Province had ordered that the taxpayer should be re-identified according to the land revenue share, but the result was not very well because the government could not achieve a complete grasp of the land-financial market. Taidian, the disputes about Taidian as well as official responses, which fully reflect the complex and intertwined relationship between finance, land rights, fiscal tax and law in modern Chinese grassroots society.