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差役法

差役法原是指唐朝的赋役制度租庸调制中“调”的限定由每年缴纳“绢(或绫、拖)二丈、绵三两,或布二丈五尺,麻三斤”改为了直接收钱。

宋朝太平興國五年春二月,定差役法。差役法的问题就在于负担太重而又劳役不均。林季仲深刻體會“征求之頻,追呼之擾,以身則鞭箠而無全廣,以家則破蕩而無餘產,思所以脫此者而不可得。”[1]王安石決定實行免役法,废除原来按户等轮流充当州县差役的办法,改由州县官府自行出钱雇人应役。元祐元年(1086)二月,首席执政官(门下侍郎)司马光废免(募)役法,恢复差役法,限令五日内完成。當時保守派認為免役法行之已久,驟然廢除,將引起社會動亂,但蔡京竟如期恢復完畢。[2]

注釋

[编辑]
  1. ^ 林季仲《竹軒雜著》卷三〈論役法狀〉
  2. ^ 弘治《重刊兴化府志·蔡京传》说:司马光執政後,复差役法,为期五日,“京独如约,悉改畿县差役,无一违者。诣政事堂,白光,光喜曰:使人人奉法如君,何不可行之有?”
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差役法
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