财政视角下的明代田赋折银征收——以《万历会计录》山西田赋资料为中心

发布时间：2018-05-04 13:18

本文选题：明代 + 山西　；参考：《文史哲》2013年01期

【摘要】：16世纪,晚明中国之财政与税收发生了以白银货币化为主要内容的变革,万历十年(1582)刊刻的《万历会计录》记录了这一变革的成果。其中田赋征收的起运存留和折银情况,为我们了解明代万历时期及之前的财政结构和演进,探讨财政视角下的田赋折银以及白银货币化的发展历程提供了丰富资料。以山西为例,从《万历会计录》可以看出:万历六年山西全省的田赋白银货币化程度已经达到了32%,这与嘉靖之前山西田赋折银的偶发性、随意性相比,显然有了进步。田赋以外,山西对其他各种徭役、商税、杂税也征收银两。此后,随着万历清丈,一条鞭法的普遍推行,白银货币化遂进一步深入,国家财政体系处于转型之中。在全球化开端之时,山西这一趋势,与当时国内、国际经济发展的大趋势是一致的。明代白银货币化的过程是漫长的、艰难的,也是不可阻挡的。
[Abstract]:In the 16th century, the finance and taxation of China in the late Ming Dynasty changed with the monetization of silver as the main content, and the accounting record of Wanli published in the ten years of Wanli (1582) recorded the results of the reform. Among them, the situation of the initial transportation, deposit and folding of the Tian tax levy provides us with abundant information for us to understand the financial structure and evolution of the Wanli period in the Ming Dynasty and to discuss the development process of the monetization of land tax and silver from the perspective of finance. Taking Shanxi as an example, it can be seen from "Wanli Accounting record" that the monetization degree of Shanxi Province's farmland tax silver has reached 32% in six years of Wanli, which is obviously progress compared with the contingency and randomness of Shanxi farmland tax fold silver before Jiajing. Land tax, Shanxi to other kinds of corvee, commercial taxes, miscellaneous taxes are also levied silver. Since then, with the Wanli Qing Zhang, a whip law is widely carried out, the monetization of silver was further deepened, the national financial system is in the process of transformation. At the beginning of globalization, this trend of Shanxi was consistent with the general trend of domestic and international economic development at that time. The process of monetization of silver in the Ming Dynasty was long, difficult and irresistible.
【作者单位】：中国社会科学院历史研究所;中国社会科学院研究生院;
【分类号】：F812.9;K248

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