“Resm-i çift”的意思、由来-开放百科全书

The Resm-i Çift (Çift Akçesi or Çift resmi) was a tax in the Ottoman Empire. It was a tax on farmland, assessed at a fixed annual rate per çift, and paid by land-owning Muslims. Some Imams and some civil servants were exempted from the resm-i çift.^[1]

The tax was collected annually, on 1 March, from the holder of the timar or their tax-farmer. Some exemptions from resm-i çift were granted, but this was less common than exemptions from extraordinary taxes. Some of the sadat were initially considered exempt from taxes such as the resm-i çift, but this exemption ended in the 17th century; there were various exemptions for those involved in salt-making and mining.^[2]

The Çift is a measure of land area, derived from the word for "pair"; it is an area of farmland which can be ploughed by a pair of oxen - the equivalent of the Byzantine Zeugarion.^[3] It has been argued that the basic land tax in Asia Minor and the Balkans was directly copied from earlier Byzantine tax methods. A nim çift was half of that area (or half a yoke of oxen); a çiftli bennak was an area less than half; these terms match the Byzantine zeugarion, boidaton, and aktemon - and the rates of tax were initially similar.^[4]

In the 15th and 16th centuries, most taxpayers in the Ottoman empire paid resm-i çift at a rate somewhere between 22 and 70 akçe; this could have been collected by a sipahi, as either a tax in kind or a cash tax. However, later centralised tax reforms led to cash payments of avâriz and nüzül replacing resm-i çift; this transition had begun by 1640.^[5] A typical defter record from the village of Eyucek in Antep shows that çiftliks held 10 çift, taxed at 40 akçe per çift, totalling 400 akçe; this, along with most of the village's other taxes (mostly taxes on individual crops), was paid to the fiefholder.^[6] Rates might vary for Muslims and nonmuslims; there are even instances of Muslim converts continuing to pay their "old" rate of tax.^[7] Landless peasants might pay Resm-i bennâk instead.

References

1. ^{{cite book|title=ACCOUNTING METHOD USED BY OTTOMANS FOR 500 YEARS: STAIRS (MERDIBAN) METHOD|page=192|url=http://www.sgb.gov.tr/Publications/Accounting%20Method%20Used%20By%20Ottomans%20For%20500%20Years%20-%20Stairs%20(Merdiban)%20Method.pdf|deadurl=yes|archiveurl=https://web.archive.org/web/20140201203209/http://www.sgb.gov.tr/Publications/Accounting%20Method%20Used%20By%20Ottomans%20For%20500%20Years%20-%20Stairs%20(Merdiban)%20Method.pdf|archivedate=2014-02-01|df=}}
2. ^{{cite journal|last=Acun|first=Fatma|title=The Other Side of the Coin: Tax Exemptions within the Context of Ottoman Taxation History|journal=Bulgarian Historical Review|year=2002|volume=1|issue=2}}
3. ^{{cite book|last=Malcolm|first=Noel|title=Kosovo: A Short History|year=1999|publisher=Harper Perennial|isbn=978-0-06-097775-7}}page 100
4. ^{{cite journal|last=Vryonis|first=Speros|title=The Byzantine Legacy and Ottoman Forms|journal=Dumbarton Oaks Papers|year=1969|volume=23/24|pages=251–308|jstor=1291294|doi=10.2307/1291294}}
5. ^{{cite journal|last=Demirci|first=Suleyman|title=Avariz and nüzul levies in the Ottoman Empire: An assessment of tax burden on the tax-paying subjects. A case study of the Province of Karaman, 1628-1700|year=2003|url=http://sbe.erciyes.edu.tr/dergi/sayi_11_16_S_Demirci.pdf}}
6. ^{{cite journal|last=COŞGEL|first=Metin|title=Ottoman Tax Registers (Tahrir Defterleri)|journal=Historical Methods|year=2004|volume=37|issue=2|pages=87–100|url=http://www.cosgel.uconn.edu/Publications/2004HM.pdf|accessdate=17 April 2011|doi=10.3200/hmts.37.2.87-102|deadurl=yes|archiveurl=https://web.archive.org/web/20110724043152/http://www.cosgel.uconn.edu/Publications/2004HM.pdf|archivedate=24 July 2011|df=|citeseerx=10.1.1.426.899}}
7. ^{{cite book|last=Minkov|first=Anton|title=Conversion to Islam in the Balkans: Kisve bahası petitions and Ottoman social life, 1670-1730|year=2004|publisher=BRILL|page=94}}