明代末期 里甲制의 性格 = The characteristics of Li-jia System (里甲制) in the Late Ming Dynasty
저자
金鍾博 (祥明大學校 史學科)
발행기관
학술지명
권호사항
발행연도
1985
작성언어
Korean
KDC
050.000
자료형태
학술저널
수록면
91-111(21쪽)
제공처
The li-jia system, which was originally set up by the Ming dynasty to expropriate tax and corve´e service from the peasants, functioned similary to community (共同體). It was indispensable to peasant and village reproduction within community. At the beginning of the Ming dynasty, the system was systematically acknowledged by the government. And this li-jia system was created on the basis of pre-existing land and village relationships.
In the late of Ming periods there were arguments of the revisions in the laws on the li-jia organization, while tax officials began to pay more attention to the amount of acreage in their jurisdiction and less attention to households. The basic features of this proposal were that the practice of assessing tax reabilities on the basis of registered households was abandoned, and instead, tax reabilities would be directly assessed on adult males (人丁) and on the amount of acreage owned by an individual tax payer.
Furthermore the previlege of exemption from the land tax and corvee labour obligations was given to the emerging gentry class, which was becoming more and more influential at this time. To equitably assess the tax due from the various prefectures and counties the number of adult males and acreage owned by gentry families had to subtracted from the total land labour obligation assessment for a particular prefecture or county.
This was carried out as the shih-tuan-fa (十段法). The capability of county and prefecure governments to accurately determine the number of adult males and the volume of acreage under their jurisdiction was reverely limited, and so it became necessary for them to reorganize the li-jia system and carry out a land survey.
Meanwhile the concentration of landholding continued, the land surveys carried out by Chang Chu-Cheng(張居正) in the early Wan-li(萬曆) period. The most important consequence of the land survey was the strengthening of state control over peasants at a time when they were escaping from the direct supervision of their land lords. And the result of land survey pursued the plan for reform. During this time, the prefecture governments began using the Single Whip system (一條鞭法) that was the specific methods of tax collection employed in the tax and labor service and the li-jia system was reduced in importance of the historical signifiance.
Since the mid-sisteenth century Single Whip system reform, one of the labor service duties called the miscellaneous labor tax (雜役) was transformed into a tax paid for with silver. Thus the reform of these particular miscellaneous labor tax duties brcame a problem that was dealt with by the equal field labor services measure (均田均役).
An examination of the new regulation to land tax and corve´e service established by the state in the late Ming. This changes in the structure dismantled the li-jia system, dissolved provious social relationships, and this changes occured community relations in rutal villages. The measure was the allocation of labour services according to land (照田派歷). This was designed for landowners to a responsibility of the expenses and labour in proportion to the amount of land they held.
But gentry landlords, because of their status privileges ( 優免 ), were exempted from these services. By utilizing this privilege, gentry landlords were able to gain the whole family's land. Or a result the responsibility for performing labour service in person fell heavily upon small and Medium Commoner landlords (鄕紳) who held no status priviledges.
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