CAJ | 학술논문

明代桂西土司地区的赋税之征有别于流官区，嘉靖以前，并无确切证据表明土司辖区如流官区般推行了里甲制。同时，桂西土司的内部组织结构亦有别于内地，其以“城头／村”作为基层单位，土官土目直接管领部民，部民亦兵亦民，当国家征调时，土官土目按“田”派兵，部民自备粮饷出征。朝廷对部民土兵无直接管理权，不过，却通过掌握土官官职的授予而有效地控制了土官，土官也愿意让渡兵力获取朝廷支持而稳固其统治。
명대계서토사지구적부세지정유별우류관구，가정이전，병무학절증거표명토사할구여류관구반추행료리갑제。동시，계서토사적내부조직결구역유별우내지，기이“성두／촌”작위기층단위，토관토목직접관령부민，부민역병역민，당국가정조시，토관토목안“전”파병，부민자비량향출정。조정대부민토병무직접관리권，불과，각통과장악토관관직적수여이유효지공제료토관，토관야원의양도병력획취조정지지이은고기통치。
The confiscation of taxes and services in the Tusi-ruled areas in West Guangxi during the Ming Dynasty is different from areas ruled by the government-appointed officials. Before Emperor Jiangjing＇s reign, there were no obvious evidences proving that the Li-Jia system was not as widespread in the Tusiruled areas as in those ruled by government-appointed officials. Furthermore, the inner structure of Tusi-ruled areas of West Guangxi is different from that inland in the following respects： the fundamental unit is ＂Chengtou （or village）＂; the militia is under direct jurisdiction of Tusi; when the central court calls up, Tusi dispatch militias in ＂Tian＂, and militias should be self-prepared with supplies. The central court has no direct administrative power over militias but it controls Tusi in terms of patronage. Tusis are willing to get supports from the court in exchange of providing armed forces in order to reinforce their reign.