元末明初，明朝在鄱陽湖地區設立河泊所，派出致仕千戶人等對湖池、港汊進行丈量和登記，並對漁戶、船網逐一造冊和徵課。此後，這些課冊不僅是河泊所向漁戶徵稅的主要依據，而且也成為官府和民間認定湖池水面業權的關鍵憑證。在攢造程序或課冊體例上，漁課冊與明代的里甲黃冊基本相似。在內容上，漁課冊的重點在於漁課種類和稅額的登記，而不是在「人丁」和「事產」。此外，漁課冊中「庫甲—頭戶—貼戶」的賦役編派結構與黃冊中「里長—甲首—畸零」的結構十分相似，且「頭戶」與「甲首」在賦稅徵收上的職能也類似，負責單獨或輪流代官府向其他課戶催徵賦稅。但是，漁課冊的攢造周期比十年一大造的黄冊更長，每次的更造中間幾乎都相隔了五、六十年。至明代中後期，政府對於承課漁戶的登記和管理已經趨於鬆懈，漁課由漁戶自運解納向布政司、州縣搭解轉變。清康熙年間發行「課戶照票」，課額在制度上得以固定，加上自封投櫃的實行，改變了明代以來「以冊徵課」的模式，從而導致漁課冊在賦役徵收中的功用逐漸弱化。

In the Song dynasty, the state did not tax natural lakes or fishermen, but taxed the merchants who sold fish and other water products. In the Yuan dynasty, the government began to tax the rivers, lakes, and fishermen, but it still lacked specialized agencies to manage these taxes, merely regarding them as supplementary taxes. In the early Ming dynasty, the state started to intervene in the management of lakes through the establishment of River Moorings Stations (Hepo suo) and sent local officials to survey the lakes and register the fishermen into the official Fishery Tax Registry (Yuke ce). Basically, there were two kinds of fishery taxes during the Ming:. the tax on lakes and the tax on fishing nets. The Fishery Tax Register was similar to the Yellow-Book System in its procedures and format. The Yellow-Book concerned population and property, but the fishery tax book focused on tax amounts. By the middle of the Ming period, the fishery tax system was gradually relaxed. Due to the reduction of fishery taxes, many River Moorings Stations were abolished by the emperor or local officials. The central government failed to increase the fishery tax from the Ming to the Qing dynasty. In addition, due to the instability of natural resources and the heavy tax burden, many fishermen tried to escape from the control of the state in order to evade or reduce their taxes. Thus some officials suggested that the fishery tax should ascertain a fixed sum in order to maintain the state’s revenues.

明代；鄱陽湖；漁課冊；漁戶；漁課制度

Ming dynasty; Poyang Lake; Fishery Tax Register; fishermen’s families; fishery tax system