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在中學歷史教學上,講到‘鴉片戰爭前清朝的經濟情况’一節中‘農業經濟的恢復’時,‘攤丁入畝’的賦稅制度,是必须說明的,‘攤丁入畝’或稱爲‘丁隨地派’,或稱爲‘地丁合一’,或簡稱‘地丁’。‘就是把歷代相沿的田賦和丁稅歸併成一種稅,按田畝來征收’(中國歷史課本第三冊六二頁)。爲了深入地體會教材,對地丁制度的各方面,如田赋和丁稅在清朝初年的具體情况,攤丁入畝的實行過程及其對農民的影響等。均應詳細參究,本文僅就有關資料略加搜集和分析,供給教師們參考商榷。
In middle school history teaching, when it comes to the ’recovery of agricultural economy’ in the section entitled ’The Economic Conditions of the Qing Dynasty before the Opium War’, it is necessary to explain the system of taxing ’ To ’Ding Ding to send’, or called ’to Ding unity’, or simply ’to Ding’. ’It is the taxation of the land tax and the ding dynasty, which have been passed along each dynasty, as a kind of tax, levied according to the number of fields per acre.’ (Chinese History Textbook, Volume 3, p. 62). In order to gain a deeper understanding of the teaching materials, the various aspects of the system of land tenure, such as the specific circumstances of land tax and ding d tax in the early years of the Qing dynasty, the implementation process of ding ding into mu and its impact on peasants, etc. Should be studied in detail, this article only on the collection and analysis of a little data, the supply of teachers for reference.