折亩与田赋税收直接相关,是明清土地登记制度中的一项重要内容,也是讨论明清土地数据问题的关键环节。基于资料发掘和多视角的考察,认为明清山西地区折亩存在较为广泛,主要由丈量标准尺度不一形成折亩、将土地数字合至“原额”形成折亩、不同生产力地亩与纳税亩的折算等方式形成折亩;垧、堆等大亩亩制习惯在山西地区广泛存在,并实际用于民间土地买卖和纳粮收租;清代山西田赋地亩形成的主要方式为折亩和级差赋税,其中部分级差赋税隐含折亩信息,所以很有可能实行建立在折亩基础上的级差赋税。 It is an important part of the land registration system in the Ming and Qing Dynasties that it is directly related to taxation of land taxes and taxes. It is also a key link in the discussion of land data in the Ming and Qing Dynasties. Based on the data mining and multi-perspective investigation, it is believed that the area of ​​acreage in Shanxi Province in the Ming and Qing Dynasties is rather wide, mainly due to the different standard scales of measurement, And the conversion of taxes and other forms of acres of acres of mu; 垧, heap and other acres of acres of habit widely exist in Shanxi Province, and actually used for non-governmental land trading and receiving grain rent; the field of land in the Qing Dynasty, Mu and differential tax, which part of the differential tax implied that the level of information, it is likely to implement the basis of grading tax breaks.