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yuan dai jiang nan shui liang zhi du xin zheng du shang yu xian wu xiang shui li ben mo
Author(s): 
Pages: 96-104
Year: Issue:  5
Journal: Academic Journal of Graduate School, Chinese Academy of Social Sciences

Keyword:  税粮分等征收江南水利地方政府元朝政府以乡为单位至元年间新证粮田;
Abstract: 税粮是以征收粮食为内容的税收项目,元代税粮,南与北,官与民有明显差别。江南税粮分为纳粮田土和免粮田土两类。免粮田土情况各有不同,在全部田土中所占比重各地不等。纳粮田土又可分为官田、民田两类,每类各有不同名目。官、民田的比重各地相差很大,官田税粮比民田...
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