【作者简介】陈泽涛，广东省社会科学院助理研究员，主要研究方向为历史社会学。

【文章来源】《社会学评论》2024年第1期

【内容提要】通过对明朝万历四年（1576年）到五年（1577年）北京契税制度变革过程的分析，本文揭示了传统中国国家汲取过程中的家产官僚制支配模式及其形成过程。在万历四年都税司大使私擅税契事发这一突发事件的触发下，典制关于契税的规定与万历四年前北京契税管理空白之间的矛盾暴露，导致官员与皇帝围绕北京契税制度改革展开社会行动。到明万历五年，在正式制度层面，北京契税征收的支配模式兼有包税制与官僚制特征；在非正式制度层面，北京契税征收的支配模式整合了儒家的孝道和功利主义，以及形式的法理思想和对传统的认同。本研究发展了更为完整地理解传统中国国家汲取过程中的支配模式及其变革过程的家产官僚制理论，系统地呈现了传统中国家产官僚制在正式制度与非正式制度两个维度之间与内部的矛盾。

【关 键 词】契税；家产官僚制；过程制度主义

【全文链接】http://src.ruc.edu.cn/CN/Y2024/V12/I1/189

Return to Patrimonial Bureaucracy：A Study of the Changes of Contract Tax Institutions in Beijing from the Fourth to the Fifth Year of the Wanli Emperor’s Reign in Ming Dynasty

CHEN Zetao

Abstract:This article analyzes the changes in the contract tax institutions in Beijing from the fourth year to the fifth year of the Wanli Emperor’s reign in Ming dynasty, illuminating the formation of a typical patrimonial bureaucracy in state extraction in traditional China. This analysis suggests that as being triggered by a contingent event that the malfeasance of a tax official of the tax office (Du-shui-si Da-shi) was disclosed, the contradiction between the formal institutions regarding contract tax and the absence of governmental administration of contract tax in Beijing was perceived by the officials and the Wanli Emperor, and facilitated their social actions regarding the contract tax in Beijing. By the fifth year of the Wanli Emperor’s reign, both the characteristics of the tax farming institution and those of the bureaucracy were manifested in the form of the patrimonial bureaucracy in the collection of contract tax in Beijing on the formal institutional level. The patrimonial bureaucracy integrated Confucian filial piety, utilitarian ethic, the formal logic of legal thought, and the commitment to traditions on the informal institutional level.This study develops a more comprehensive theory of patrimonial bureaucracy for interpreting state extraction in traditional China, and systematically illustrates the contradictions between and within the formal and informal dimensions of the patrimonial bureaucracy in traditional China.

Keywords:contract tax, patrimonial bureaucracy; process institutionalism