Abstract:

The organization and change of local society had a close relationship with the evolution of tax and labor reform. This essay uses Shouguang county in Shandong province as a case study to demonstrate how magistrates were able to collect enough taxes and services despite the lack of adequate and records and maps. This study shows that by the end of the Qianlong era the magistrates had carried out the "conform with the village"method to reorganize grass roots administrations. This tax collection method identified the tax-paying villages based on the actual residential patterns of the people and then recorded their tax quotas, rather than following the lijia organization. The method was simple, but it had great social significance. With the establishment of this method, village heads played a more important role in collecting and remitting taxes

摘要：

清康熙年间，山东寿光县为缓解“大差”负担，将“大差”由轮当制改为下放给各社自理， 但这进一步加重了民间劈社的窘境。乾隆年间知县王椿在缺少土地记录的情况下，采用“顺庄法”重整地 方组织，缓解赋税征收的困境。以百姓实际居住的“庄”，取代官方登记的里甲组织“社”，作为税收登记 与征收的基本单位。同时，这也形成了山东以“村庄”为基层组织的地方社会。因南北土地分布状况的差异，顺庄法在山东与江南显示出不同的形态与结果。