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黄宗羲定律的发现
2017-08-12 09:22:28 中国青年网
黄宗羲的入京伸冤,轰动了京城,也传遍朝野。年轻的黄宗羲,给人们留下了勇孝双全的深刻印象。
1628年秋,黄宗羲开始跟随名儒刘宗周(1578—1645)学习。此后两年间,他还四处交游,结识了张溥、陈子龙、吴伟业、周镳、钱谦益、陈贞慧等许多江南名士,1630年他还经周镳介绍加入复社,多次参加了复社、几社、读书社的集会活动。他重温父亲“学者不可不通知史事”的遗训,“愤科举之学锢人,思所以变之”,发愤攻读经史著作,每日坚持凌晨起读,到鸡鸣三次才结束。此外,他还广泛阅读诸子百家之书,以及天文、地理、历法、数学、佛教、道教、音乐书籍。他自己家中的藏书不够读了,就到乡里的世学楼、澹生堂、千顷堂、绛云楼等处去抄书来读。
黄宗羲名声越来越大,许多有识之士纷纷来交流、学习。黄宗羲不仅积极参加文学集会,而且参与了声讨南明政权中阮大铖之流阉党余孽的政治斗争。当清兵大举南下时,黄宗羲愤起反抗,与浙东诸多有识之士一道,展开了轰轰烈烈的抗清运动。他组织起一支名为“世忠营”有3000多人参加的抗清队伍,后来他又联合太湖一带的豪杰,抗拒清兵达半年之久。之后,黄宗羲又渡海到舟山,和名士张煌言等继续抗清。满清对黄宗羲恨之入骨,悬榜缉拿他,黄宗羲只好带着全家四处避难,过着颠沛流离的生活,其间,黄宗羲家两次遇火灾,儿媳、儿子、孙女也接连病死。清康熙三年(1664年),张煌言殉难,黄宗羲感到恢复明朝事业已经无望,于是改名换姓回到故乡,开始开馆授徒讲学,著书立说。
黄宗羲对日益苛重的赋税征收深恶痛绝,他说“吾见天下之田赋日增,而后之为民者日困于前”,指出江南的田赋特重,有些田亩将一年的产量“尽输于官,然且不足。”他分析了使人民苦于“暴税”的三害“有积累莫返之害”,认为税制每经过一次改革,都导致赋税的进一步加重;“所税非所出之害”,指田赋征银,银非农业生产之所出,纳税者因折银而加重负担;“田土无等第之害”,指不分土地的肥瘠程度按一个标准征税,造成负担不均。黄宗羲提出了自己的赋税主张,提出定税的标准应以基层农民“为则”,征收田赋不强求一致,把土地分为五等,据等征税,消除因土地质量不同而带来的赋税负担不均的问题。黄宗羲弥留之际,仍念念不忘人民,民生观贯穿了他的一生,他要求“从俭而葬”,逝后葬在家乡余姚城东南龙山东南麓。
黄宗羲是我国古代研究赋税制度最深入、最系统的学者之一。“黄宗羲定律”是描述农业社会农民税费负担的深刻论述,他指出的问题,今天依然具有很强的现实意义。
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