北宋熙丰时期的役钱征收与地方权限——兼评雇役法   黄敏捷

推行雇役法、征收免役钱，是北宋熙丰变法最重要的举措之一。役钱，由此成为稳定基层统治主要的经费来源之一。熙丰尤其是熙宁时期，宋神宗、王安石等坚持役钱作为地方财用的基本定位，使得朝廷在役钱征收方面赋予了地方较多的变通权限，中央主要通过仲裁、赏罚与推广地方经验等方式，来维持对地方行为的适度调控与引导。在役钱计征环节当中，州县对役钱的起征点与计征依据的权限尤其突出，而役钱立额则是中央与地方互动较多的部分。地方官府在确定役钱“立额”时，除了雇值等必要支出之外，差役时期乡差役人的隐性支出转变为财政显性支出，所增加的地方州县费用，以及役钱计征本身所造成的行政开支，也都被纳入其中。这是实际役钱宽剩率高于朝廷所规定“二分宽剩”的主要原因。这些开支大都是必要的，推动了宋代地方财政理性化、行政专业化的转型，不宜将之视为纯粹的聚敛，进而非议雇役法。

The Levy of Hired Service Fee and Local Competence in the Reign of Emperor Shenzong of the Northern Song:

With a Review of the Law of Exempt from Service

Huang Minjie

The effects of the hired service system were diverse among various parts of the country in the reign of Emperor Shenzong of the Nothern Song Dynasty, not only because of the philosophical difference within the imperial court, or Emperor Shengzong’s ideological change about orientation of the hired service fee, but also on account of the legislative authorization of the administrative units. The prefecture, county and canton magistrates utilized the power to redesign the calculatelevy processes, but they were also restricted by the local economic development level, the payment level of the hired service fee, the taxation efficiency, as well as the imperial edict and supervision. So the local administrators made trade off decisions between financial income and social stability, thus optimized the hired service system.