基于碑刻的清代海南土俗亩与税亩关系研究

Research on the Relationship between Tu Su Mu and Tax Mu in Hainan during the Qing Dynasty Based on Stone Inscriptions

摘要: 对清代海南地区200余通碑刻中的1000多块田地的相关记载进行研究，解析了载米、种子、工、担、把等相关田赋计量名词的含义，证实了海南民间碑刻中广泛使用土俗亩作为田地面积单位的现象，对海南土俗亩、税亩、实际面积亩之间的关系进行了解析；在大量微观样本数据的基础上，对三者之间的换算关系进行了测算，为清代海南地区耕地面积以及农业税征收提供了研究思路。

Abstract: The study is focused on the relevant records of over 1000 fields in more than 200 stone inscriptions in Hainan during the Qing Dynasty. The meanings of related field tax measurement terms such as rice, seeds, labor, dan and ba are analyzed, confirming the widespread use of “tu su mu” as the unit of field area in folk stone inscriptions in Hainan. The relationship between “tu su mu”, “tax mu” and “actual area mu” in Hainan is analyzed; Based on a large amount of micro data sample, the conversion between the three is calculated, providing research ideas for the cultivated land area and agricultural tax collection in Hainan during the Qing Dynasty.