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清(qīng )代(dài )把(bǎ )人(rén )丁(dīng )税(shuì )折(shé )算(suàn )银(yín )钱(qián )匀(yún )入(rù )田(tián )赋(fù )中(zhōng )一(yī )并(bìng )收(shōu )取(qǔ )的(de )制(zhì )度(dù )。

清(qīng )俞(yú )正(zhèng )燮(xiè )《癸(guǐ )巳(sì )存(cún )稿(gǎo )·书(shū )河(hé )南(nán )府(fǔ )施(shī )志(zhì )后(hòu )》：“安(ān )溪(xī )李(lǐ )光(guāng )坡(pō )《皋(gāo )文(wén )编(biān )》有(yǒu )《答(dá )邑(yì )侯(hóu )书(shū )》云(yún )：‘通(tōng )计(jì )丁(dīng )额(é )折(shé )银(yín )，匀(yún )田(tián )亩(mǔ )之(zhī )内(nèi )，万(wàn )一(yī )行(háng )之(zhī )既(jì )久(jiǔ )，大(dà )农(nóng )方(fāng )牧(mù )忘(wàng )併(bìng )丁(dīng )于(yú )粮(liáng )之(zhī )制(zhì )，谓(wèi )未(wèi )有(yǒu )丁(dīng )折(shé )，而(ér )复(fù )丁(dīng )折(shé )之(zhī )条(tiáo )，则(zé )万(wàn )世(shì )之(zhī )害(hài )，实(shí )由(yóu )于(yú )此(cǐ )。’”

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●丁折（简体版）