明代芜湖榷关研究

发布时间：2018-06-17 01:47

本文选题：明代 + 芜湖榷关　；参考：《华中师范大学》2017年硕士论文

【摘要】：芜湖榷关在清代和民国都是国家最重要的一个常关,但是芜湖榷关设立和发展的关键时期都集中在明代。明代的芜湖榷关从成化初设到崇祯末年,历时一百七十余年,是明代榷关制度的一个组成部分。成化年间,营建宫殿、修造粮船等各项需求致使明政府财政紧缺,急需设立新的榷关征税来缓解压力。彼时民间的竹木贸易市场繁荣,皇室也对竹木建材有庞大的需求量,增设工部榷关是应对困局的最佳方案。由于当时的榷关制度发展到了新阶段,工部在选择榷关的地点时将考虑的范围从京城周边扩大到全国各地利于关税增长的地区。芜湖以绝佳的地理位置和发达的商品经济,被选为新的工部榷关设置地点,由工部派遣主事全权管理抽分。经过弘治和正德朝的发展,芜湖榷关成长为工部大关,汪道昆称赞芜湖“独以榷赋最天下” ①,芜湖关高额的税收也引起了中央政府的关注。中央政府通过完善各项机构设置、增加执行员役的数量来维持榷关的正常运行,再通过严格官吏任免、考核来加强对芜湖关的控制,确保榷关的税银服务于国家财政。同时,中央政府给予芜湖榷关较大的自主权,允许芜湖关在税率税则、抽分程序等事务中根据本关实际情况制定出最适宜的准则。体现出芜湖榷关不完全是在无情的压榨客商利益,它也有对小商贩的人文关怀。崇祯朝是明代芜湖榷关的又一个转折点。崇祯初年,政府因度支益拙而在芜湖设立了新的户部钞关,芜湖出现了正式税收体制内“一地两关”的现象。两关并存后,芜湖榷关的岁课迅速增长,为国家机器的运行提供了更多的经费,直到顺治二年(1645年)被清政府遣官正式接管。明代的芜湖榷关在发展的过程中有成功的经验,也有诸多始终没有解决的弊病。总体看来相当成功,也成为明以后榷关制度改革的一个参照标准。
[Abstract]:Wuhu was the most important one in the Qing Dynasty and the Republic of China, but the key period of its establishment and development was concentrated in the Ming Dynasty. Wuhu Guan in Ming Dynasty, which lasted for more than 170 years, was a part of the system of discussing customs in Ming Dynasty, from the beginning of Chenghua to the last year of Chongzhen. During the Chenghua period, various demands such as building palaces and building grain boats led to a shortage of government finances in Ming Dynasty, and new taxation was urgently needed to relieve the pressure. At that time, the folk market for bamboo and timber was booming, and the royal family also had a huge demand for bamboo and wood building materials. Due to the development of the negotiation system at that time to a new stage, the Ministry of Industry has expanded the scope of consideration from the periphery of the capital to the areas around the country conducive to the increase of tariffs. Wuhu, with its excellent geographical location and developed commodity economy, was chosen as the new location of the Ministry of Industry to set up customs posts. After the development of Hongzhi and Zhengde dynasties, Wuhu pass grew into a big pass of the Ministry of Industry. Wang Daokun praised Wuhu as "the most important tax in Wuhu." the high tax revenue of Wuhu also attracted the attention of the central government. The central government maintains the normal operation of the customs by perfecting the establishment of various institutions and increasing the number of executors, and then strengthening the control of Wuhu pass through strict appointment and removal of officials and examination, so as to ensure that the tax and silver at the customs level serve the national finance. At the same time, the central government gives Wuhu more autonomy, allowing Wuhu to work out the most appropriate criteria according to the actual situation of Wuhu. It reflects that Wuhu not only squeezes the interests of merchants, but also shows its humanistic concern for small traders. Chongzhen Dynasty was another turning point of Wuhu in Ming Dynasty. In the early years of Chongzhen, the government set up a new household account in Wuhu because of its increasing support, and Wuhu appeared the phenomenon of "one place and two customs" in the formal tax system. After the coexistence of the two customs, the year classes of Wuhu Guan increased rapidly, which provided more funds for the operation of the state machinery, until Shunzhi two years (1645) was formally taken over by the Qing government official. Wuhu in Ming Dynasty had successful experience in the process of development, but also had many unsolved shortcomings. Overall, it is quite successful and has become a reference standard for the reform of the customs system in the future.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：K248

【参考文献】