摘要： 以一田多主制为代表的清代民间复杂地权习惯，对清帝国的基层治理和财税收入构成了长期的困扰。代表精英官僚视角的《福建省例》，对一田多主制在名义上持彻底的否定态度，但在田赋征收中却允许根据地权现状进行变通操作。清代台湾地区的淡新档案显示，基层官府完全承认一田多主的事实，并对田面主/小租主的习惯性利益予以保护。由大小租制引发的复杂的抗租纠纷，导致基层官员疲于应付相关词讼，并面临来自田底主/大租主的抗缴田赋压力。作为官有土地的屯田，也援用民间的大小租制，进而导致官方在面对屯田小租权频繁流转的局面时，难以征收作为大租的屯租。19世纪80年代后期刘铭传在台湾开启的财政整顿运动，并未改变大小租制这一根本的地权格局，反而令租佃、租税关系更为复杂。中国民法近代化运动中“物权法定”原则的确立，实际上有助于化约民间地权的复杂性，便于政府的管理与征税，从而服务于国家建设这一历史任务。

关键词: 一田多主, 民间地权, 田赋, 刘铭传, 国家建设

Abstract: Complicated land right customs in Qing, in particular the multiple land ownership system, constantly troubled local governance and revenue of this empire.Provincial Regulations of Fujian, representing the perspective of elite officials, firmly denied the multiple land ownership system in name but permitted flexible modifications of the land tax levy system according to actual conditions of land rights.Danshui and Xinzhu Archive shows that local governments fully admitted the fact of the multiple land ownership and protected customary interests of surface owners of land.Complicated rent disputes caused by the multiple land ownership exhausted local governments when the latter had to solve such cases.Subsoil owners in such disputes frequently refused to pay land taxes or threatened to do so.On government-owned land there was also the multiple land ownership system which admitted the independent right of surface owners.As a result, local governments, as the subsoil owner, found it difficult to collect land rent due to frequent transfers of the surface right.The fiscal consolidation movement in the 1880s, opened by Liu Mingchuan, did not change the fundamental structure of the multiple land ownership and even made tenancy relations and rent-tax relations more complicated.The numerus clausus principle of real rights established during the civil law modernization movement in modern China was in fact helpful for reducing the complexity of land right customs, would benefit governments' administration and taxation, and thus served to the mission of state-building.

Key words: Multiple Land Ownership, Major/Minor Rent, Land Tax, Liu Mingchuan, State-building