纳税单位“真实”的一面——以徽州府土地数据考释为中心

本文拟以土地数据考释为中心，把有关徽州地区历史赋税资料与现代统计资料数据结合起来进行研究，从而就载籍时间断面数据的考查、纳税单位与耕地数据的区分、耕地面积“峰值期”的确定等几方面来探讨徽州特定时期的纳税单位能够反映“真实”的耕地面积，并以此为基点对嘉道时期的耕地面积进行再估计。

An analysis of land data of the Huizhou area in the Ming and Qing Dynasties

This article centers on the studies of land data of the Huizhou area combined historical taxation materials and modern statistics.In relation to some aspects,such as the examination on the land data about different time,the differences between taxation units and cultivated land data as well as the definition of saturation point on cultivated land area,the article explores that the taxation units during particular period in Huizhou can reflect the real land area,based on which it revalues the cultivated land area of Jia Qing and Dao Guang Period.