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清代的赋税“原额”与明代“万历原额”之间具有特别的承继关系,本文以大庾岭路所经之南雄地区为对象,考察清代原额在一个特定的地方、受到交通要道影响之后所出现的模式,藉此展现“万历原额”演变成清代“原额”的具体情形,以探讨国家赋税制度与基层地方历史的互动,以及在赋税问题上地方社会与国家的对话过程。
In the Qing Dynasty, there was a special inheritance relationship between the “original amount” of taxation and the original value of “Wanli” in the Ming Dynasty. This article, taking Nanxiong region along the Dalang Mountain Road as an object, inspected the original amount of the Qing Dynasty in a specific place, After the influence of the traffic arteries, the model emerged to show the specific situation of the original value of Wanli Original Value evolving into the original value of the Qing Dynasty to explore the interaction between the national taxation system and the local history of grassroots units, National dialogue process.