| 摘要: |
| 和买，泛指官府向民间购买物品的行为。其核心便是“和”，即蕴含着自愿交易、买卖的官民双方地位平等、官府购买民间物品应以货币的形式支付对价等含义。为了规范和买行为和保障和买秩序，元继于宋，确立起了一整套包括均平摊派、时估、法定程序、和买钱货两清的支付原则、税课管理制度等在内的和买法律制度体系。然而，和买法律制度在“商品化/赋税化”“和/不和”的博弈中，最终滑向了政府主导、赋税化的境地，而随意的摊派与吏治的败坏在其中起到了催化剂的作用。和买法律制度只能在一定程度上起到减缓其由“和”向“不和”的赋税化性质蜕化的作用。 |
| 关键词: 和买 元代 价值规律 赋税化 |
| DOI： |
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| A Study on the Yuan Dynasty Hemai （和买） Legal System |
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Tang Guochang
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| Abstract: |
| Hemai refers to the behavior of the government to buy things from the people. The most essential characteristic of Hemai is “He”, which means fair trade, equal status between the government and the people, and the government paying the consideration in the form of money when purchasing the civil products. In order to regulate the behavior of buying and guarantee the order of buying, the Yuan Dynasty following the Song Dynasty also established a whole set of legal systems for purchases, including Shigu, legal procedures, payment principles for the balance of payments, legal management systems for taxes and equal allocation. However, in the game of “commercialization/taxation” and “harmony/discord”, both finally slide to the position of government leading and taxation, and random levies as well as the corruption of the administrative system played a catalytic role in this process. These series and Hemai legal system can only to a certain extent play a role in slowing down the shift from fairness and justice “buy” to “discord”. |
| Key words: Hemai, The Yuan Dynasty, Law of Value, The Tax Change |
