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关于明清时代的土地税契凭证——契尾,一直是明清土地制度研究中的一个重要问题。自从徽州文书发现以后,契尾的演变史逐渐清晰。①在现存明代徽州的各种契尾中,依印信衙门的不同,有县契尾、府契尾、兵备道契尾、察院契尾、户部契纸等。其中万历中后期出现的兵备道契尾,在明代税契制度史上占有很重要的地位,透过兵备道契尾,不仅有助于全面了解明代
On the Ming and Qing Dynasties land tax vouchers - the end of the contract has been an important issue in the study of the land system in the Ming and Qing Dynasties. Since the discovery of Huizhou instruments, the evolvement of the tail has gradually become clear. ① In the various existing tailings of the existing Huizhou in the Ming Dynasty, according to the different letters of the Yamen, there are the prefectural endings, the endings of the government posts, the tail endings of the military service, the tail endings of the procuratorate, the contractual certificates of the Ministry of Housing and so on. In the middle and late Wanli period, the soldiers prepared for the end of the agreement, occupies a very important position in the history of the tax system in the Ming Dynasty, through the end of the war preparations not only contribute to a comprehensive understanding of the Ming Dynasty