论文部分内容阅读
人教社新版高中教材《中国古代史》讲到清初赋役制度的改革——“摊丁入亩”。由于教材叙述简略,不少学生常问起“摊丁入亩”究竟是怎么一回事。首先,“摊丁入亩”是清初统治者在明“一条鞭法”的基础上,根据社会的实际变化情况而进行的赋役制度的调整。清初赋役制度沿袭明朝的
The new edition of the senior high school teaching material “Ancient Chinese History” of the People’s Education Society talked about the reform of the taxation system at the beginning of the Qing Dynasty—“dipping into the mu”. Due to the brief description of the teaching materials, many students often ask what is meant by “digging into the mu”. First of all, the “diversification into the mu” is the adjustment of the taxation system carried out by the rulers of the early Qing Dynasty on the basis of Ming’s “one whip method” and according to the actual changes in the society. The early Qing Dynasty’s taxation system followed the Ming Dynasty’s