赋税是传统中国国家与地方关系中最直接的纽带,围绕赋税的数额及征收方法的变化,可以窥视国家与地方之间权力关系的演变。江南重赋由来已久,士绅作为官民之中介,在明清减赋中的角色前后变化很大。本文以晚清苏州潘氏在减赋中的角色为例,通过分析相关谱牒文献资料可以发现,在中央与地方、地方与家族、家族与家族之间错综复杂的关系网络中,士绅家族是如何积聚其社会资本,并如何发 Taxation is the most direct link between the traditional Chinese state and local relations. With regard to the amount of taxes and changes in collection methods, we can see the evolution of the power relations between countries and places. Jiangnan reaffirmation has a long history. Gentry, as an intermediary between government officials and civil servants, changed greatly before and after the role played by the government in the Ming and Qing Dynasties. Taking the role of Pan's Suzhou in the late Qing dynasty as an example, by analyzing the relevant literature of the spectrum, we can find out how the gentry families accumulate in the intricate network of relations between the central and the local, the local, the clan, the clan and the clan Its social capital, and how to send it