重新計算原住民及漢人賦役負擔

Abstract

本文主要比較原住民及漢人賦役負擔。過去文獻僅算至課稅金額，例如原住民的贌社制度金額及漢人的課稅金額。依吳聰敏（2009），計算的原、漢平均每人稅額可知，原、漢在僅計算稅額負擔時，漢人的平均每人稅額重於原住民。然而，在論述贌金對原住民的負擔時，多數文獻亦會提及徭役對原住民的影響性，其影響性甚至大過於贌社制度，如吳聰敏（2009），認為如果原住民的賦稅加入徭役負擔，可能重於漢人平均每人稅額。\n故本文試以「數字化」顯示徭役制度對原住民的沈重性，並在原住民贌金負擔再加上徭役負擔，藉以突顯當時徭役是為原住民社會及生活型態改變的重要角色。本文取荷治、鄭氏及清康熙三個朝代，以原住民贌金加上徭役負擔與漢人的平均每人稅額比較。依本文重新計算，得知原住民贌金加入徭役負擔後，三個朝代都重於漢人平均每人稅額。\n諸羅二十社、新港六社及鳳山八社只計算贌金負擔，其結果新港六社在鄭氏及清康熙時期繳稅都是最高，鳳山八社在三個朝代繳稅屬最低。本文重新計算原住民賦役，再討論這三大社群明顯差異時，得知，三大社群平均每人稅額加上徭役負擔後，三大社群賦役負擔幾乎相同，差異明顯變小。

This paper is a comparative study of the differences in burdens of the taxation imposed upon the indigenous peoples and the Chinese, respectively. Past literature only calculated the tax amount, for example, the tax amount under the village franchise system of the indigenous peoples, and the tax amount of the Chinese. According to calculations by Wu Cong-Min (2009), the per capita tax amount of the Chinese is higher than that of the indigenous people when only the tax burden is taken into account. However, past literature discussing the burden of the village franchise system on the indigenous peoples also highlighted the significant impact of the statute labor system, which could be even higher than the village franchise system. Scholars such as Wu Cong-Min (2009) argued that when the statute labor is taken into account, then the per capita tax burden of the indigenous peoples would be higher than that of the Chinese.\nTherefore, this paper takes a numerical approach to demonstrate the weight of the statute labor system on the indigenous peoples, adding the statute labor upon the known burdens under the village franchise system. The aim is to show how the statute labor system was the main driver of societal and lifestyle changes among the indigenous peoples. This paper compared three periods: the Dutch colonial rule, the Cheng regime, and the Ching Dynasty under the Kangsi era. The comparisons are made by adding the amount of per capita tax levied from the village franchise system to the the statute labor system and compare the results with the per capita tax amount of the Chinese. The new calculations of this paper indicate that the per capita tax amount of tax levied from the village franchise system and the statute labor system imposed on the indigenous peoples exceed the per capita tax amount of the Chinese in all three periods.\nIf only the tax levied from the village franchise system is tken into account for the twenty villages of Zhuluo, the six villages of Xingang, and the eight villages of Fengshan, then the Xingang group have the highest tax amount per capita during the Cheng regime and the Ching Dynasty under the Kangsi era, while the Fengshan group have the lowest per capita tax amount in each of the three periods. A new calculation of the taxation burdens and a comparison of the differences between the three major groups of the indigenous peoples show that the sum of the per capita tax amount and the statute labor system levied are nearly identical, with noticeable diminution in differences.