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篇名
贌社制度之演變及其影響,1644-1737
並列篇名
The Evolution of the Village Franchise System in Taiwan, 1644-1737
作者 吳聰敏
中文摘要
荷蘭東印度公司在臺殖民政府於1642年開始,要求漢人到原住民社貿易必須申請許可。1644年,許可証之價格由公開競標決定,這是贌社制度的起源。贌社是對原住民與贌商交易課稅的制度,公開競標表示每年稅率可能不同。明鄭政府延續贌社制度,但下淡水的鳳山八社改課徵丁口稅。1684年臺灣納入清國統治後,此一制度又保存下來,但競標取消。目前文獻上對贌社制度之演變有一些誤解。本文還原制度演變之過程,並討論此一制度之影響。
英文摘要
Starting from 1642, the colonial government of the Dutch East India Company in Taiwan required all Chinese merchants to apply for a permit before entering the aboriginal villages for trade. Two years later, a bidding system was introduced to determine the fee of the permit. This is the origin of the village franchise system in Taiwan. Under this system, a tax was levied on the trade between the franchisee and the aboriginal deer hunters, and the tax rate varied from year to year because the franchise fee was determined by bidding. The Cheng regime inherited the franchise system from the Dutch, while the Feng-shan eight villages changed the franchise system into a head tax system. When the Ching dynasty took over Taiwan, it adopted the system from the Cheng regime with a change. Instead of being determined by bidding, the franchise fees became fixed. This study traces the evolution of the village franchise system from the Dutch colonial government to the Ching rule, and discusses its effects on the aboriginal economy.
起訖頁 1-38
關鍵詞 贌社制度原住民課稅競標Village franchise systemAborigineTaxBidding
刊名 臺灣史研究  
期數 200909 (16:3期)
出版單位 中央研究院臺灣史研究所
該期刊-下一篇 「文明之音」的變奏:明治晚期到昭和初期臺灣的近代化音樂論述
 

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