2007-08-012024-05-17https://scholars.lib.ntu.edu.tw/handle/123456789/675655摘要：清朝統治時期原住民土地大量流失, 學者對此現象所提出的一個解釋是原住民的租稅負擔沈重。 清治初期, 原住民的課稅是以村社為單位, 稱為社餉。 此一制度起源於荷蘭東印度公司的村社承包制度, 承包金額是由競標所決定。 文獻上普遍認為, 明鄭時期村社承包已改為定額, 而清治初期之社餉是按丁徵收 (人頭稅)。 本研究將說明, 以上兩個說法都不正確。 明鄭時期之承包金額仍然是競標決定, 到了清治初期才改為定額。 而且, 清治初期之社餉並非人頭稅, 而是依明鄭末期各村社之鹿產數量而決定的。 在1737年稅制改變之前, 社餉金額一直維持不變, 但台灣的鹿產卻已大幅減少。 對於原先鹿產較多的村社而言, 定額之社餉的確是沈重的負擔; 但若原先之鹿產不多, 負擔也相對較輕。 <br> Abstract: During the Ch'ing dynasty, Taiwan's aborigines land holding decreased rapidly, and one explanation is that the aborigines faced heavy tax burden. The aboriginal village was taxed as a unit, and the system originated from the tax-farming bidding system of the Dutch period. It is generally thought that the Cheng government got rid of the bidding practice, and the village taxation became a head tax in early Ch'ing. In this study, we will show that both assertions are wrong. The village taxation system during the Cheng was in fact the same as the Dutch period. The tax became a fixed amount only in early Ch'ing. We will also show that the tax burden of a village was related to the village's dear output. From 1685 to 1737, village tax remained unchanged, but Taiwan's dear output decreased immensely. Consequently, those villages with large dear output in early days faced a heavy tax burden later, while the burden was relatively light for those with lesser dear output.社餉包稅稅制原住民village taxationtax-farmingtax systemaborigines