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明代苏州府赋税研究

Study on Taxation of Suzhou Prefecture in Ming Dynasty

ISBN:978-7-5203-4043-4

出版日期:2019-03

页数:373

字数:380.0千字

丛书名:《中国社会科学博士论文文库》

点击量:6551次

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图书简介

唐宋以降,以苏州为代表的江南地区成为国家赋税中心。有明一代,苏州在全国的经济地位更加彰显。其缴纳的赋税,几占全国税粮的十分之一,居于全国各直隶府、各布政司之首。作为国家财赋中心,苏州府不仅赋税较其他地区为重,亦成为明代赋税改革的肇始之地。因此本书以白银货币化和赋税白银化为研究视角,选定明代苏州赋税为题。

除绪论和结语以外,正文共分六章。在充分吸收前人研究成果的基础上,拟通过梳理官私文书、地方志、碑刻资料等,以期还原明代苏州府赋税征纳实态,并揭示其演进脉络和发展趋势。

第一章“东南财赋中心的形成”,利用大量历史文献及研究成果,描述了明代之前苏州的经济发展状况,以及历代赋税征纳及演变情况。稍作展开而言,唐代之前,关中和中原地区为中国经济之中心,苏州经济并不为盛;唐中叶后,苏州经济地位上升,逐渐成为国家重要赋税供应地。两宋时期,中国经济重心南移完成,苏州成为国家财赋中心。

第二章“明初苏州府的赋税制度”,由三节组成,论述了明初苏州府赋役黄册、鱼鳞图册的编定,赋税项目的构成,以及征收过程中折色或折征的出现。表明明初统治集团通过整顿户籍、地籍,加强里甲组织建设,建立了小农经济体系,其赋税征收亦是围绕里甲组织展开,以征收实物为主,并轮流应役,带有鲜明的自然经济特色。

第三章“宣德—正德苏州府的赋税征纳”,重点论述内容有二。一是理财重臣周忱、况钟在苏州府进行的系列赋税改革,梳理了“以粮补丁”、纳银代役、重赋、漕粮、马草折银的由来及演化,认为上述措施具有赋役合一,并且征银的倾向。二是对苏州府的徭役编佥进行了细致剖析,认为成化时期的徭役编银,将徭役按丁田折银征收,应是“摊丁入亩”的开端。

第四章“嘉隆时期苏州府的赋税折银”。明代中后期,适应商品货币经济的发展,白银逐渐从非法货币转而成为国家主币。在此背景下,欧阳铎、王仪、海瑞等在苏州推行了具有一条鞭法性质的改革。欧阳铎、王仪的重要贡献有二:一是以折银率为手段,历史性地统一了官民田科则。二是吸收均徭法等编佥原则,在苏州推广徭役折银、计亩均输的征一法。海瑞则在苏州推行一条鞭法,将力差全部变为银差,两者都具有明显的摊丁入亩之趋势。

第五章“万历时期苏州府的田赋折银与赋税结构”。本章以《万历会计录》中的苏州赋税资料为中心,对万历六年(1578)苏州府财政起运与存留划分、白银货币化程度、赋税结构、赋税总额进行了计算,并对其中某些指标与扬州、浙江、山西、河南等地进行比较分析。在此基础上,重点分析了万历时期苏州府的赋税结构,并进一步探究了苏州民户的赋税负担与生活状况,并对苏州重赋提出了新的解释。

第六章“明末清初苏州府一条鞭法的推进与摊丁入亩的展开”。一是对万历以降苏州府一条鞭法的整体推进,结合个案进行分析;二是对明代一条鞭法未能彻底实现的得失及原因进行检讨;三是考察并分析了清代对明代赋税制度的承继和改进;四是着重论证了顺康雍时期苏州府摊丁入亩的实施与完成。

最后是结语部分,主要结论如下:一是明代苏州府长达近两个世纪的赋税改革,只是全国赋税改革的一个缩影,却透视出中国赋税制度演进的轨迹。从以实物和力役为主,到赋税征收以白银为主,这是实物财政体系向货币财政体系转换的过程。二是明代苏州府赋税演变的脉络表明,商品经济的发展、白银货币的流通,是明代赋税改革不断推向深入的动力和先决条件。三是明代苏州重赋问题,亦应从赋税结构、经济发展的角度进一步阐释。“贫乏之民得以俯仰有资”,是拜以市场需求为导向、商品货币经济发展之所赐。四是明代苏州府赋税演变的曲折历程,昭示出改革的复杂性,而缺乏顶层设计和制度建设加剧了这种复杂性。五是明代一条鞭法的改革未能真正实现赋役合一和摊丁入亩,但为清康雍乾时期在全国范围内彻底实现上述制度奠定了基础。

关键词:明代;苏州府;赋税折银;白银货币化;一条鞭法;摊丁入亩

Abstract

Since the Tang and Song Dynasty,Jiangnan area,which was represented by Suzhou,had been the tax center of the nation.In Ming Dynasty,Suzhou highlighted its national economic status.The payment of taxes accounted 1/10 of the national tax,which was the first place of the Zhili area and every province of the whole nation.As the national financial center,Suzhou government' taxes were not only more than other areas,also became the beginning place of the Ming Dynasty's tax reform.So the thesis selected taxes of Suzhou in the Ming Dynasty as the topic with the silver monetization as the research angle.

In addition to the introduction and conclusion,the thesis is divided into six chapters.Basing on the achievements of predecessors,the thesis is to restore the real state of the tax levy of Suzhou in the Ming Dynasty and reveal its evolution and development trend by teasing out the official documents,local materials and previous research results.

The first chapter is“The Formation of Southeast Finance Center”.This part describes the situation of economic development,the tax levy and evolution of Suzhou before the Ming Dynasty,using a large number of historical literatures and the research results.As a start,before the Tang Dynasty,Guanzhong and the Zhongyuan was the center of Chinese economy and Suzhou economy was not prosperous.After the middle period of the Tang Dynasty,the economic status of Suzhou began to rise,and gradually became an important supply area of the national taxes.In the Song Dynasties,Chinese economic center moved to the south,and Suzhou became the center of the national wealth.

The second chapter is“Tax and corvee policies of Suzhou in the Prefecture of the Ming Dynasty”,which is composed of three sections.It would discusse the land and household registration system in the prefecture of the Ming Dynasty,the constitutes of the tax items,and the preliminary changes in the process of collecting.It shows that the ruling group in the prefecture of the Ming Dynasty built small-scale peasant economy system,strengthening the construction of the organizations of LiJia system,and the collection of taxes was also focused on the organizations of LiJia system by collecting materials and responsive service,with distinct characteristics of natural economy.

The third chapter is“Tax Levy in Suzhou In Xuande-Zhengde Period”.This part focuses mainly on two questions.The first puts the financial minister Zhou Chen and Kuang Zhong's series of reform in Suzhou under the background of the preliminary beginning period of the Suzhou heavy taxes,systematically analyzes the origin and evolution of the Yiliangbuding,Nayindaiyi,heavy taxes,tribute grain,forage into silver.It is concluded that the above measures has some attributes of the Law of Uniform Taxation.The second carefully analyze of corvee arranges of Suzhou and it is concluded that the corvee for silver of Chenghua period should be the beginning of the Sharing Man Taxation into Fields.

The fourth chapter is“Tax Converting to Silver in Suzhou in Jialong period”.In the middle and late Ming Dynasty,to adapt to the development of commodity economy,the silver gradually became the national standard currency from the illegal money.This part focuses on the reform of the Law of Uniform Taxation of Ouyang Duo,Wang Yi,Hai Rui in Suzhou.Firstly,The first two officials historically unified the rules of public and private fields with the silver rate as the means.And Hai Rui's contribution is the implement of the Law of Uniform Taxation.in Suzhou,both having obvious trend of Sharing Man Taxation into Fields.

The fifth chapter is“The Deepening of tax silverization in Wanli period in Suzhou”.And there are three main parts.Firstly,using the tax data in the Accounting Records of Wanli as the center,the thesis calculated and analyzed Suzhou shipment,remaining fiscal division,degree of silver monetization,tax structure,tax amount in the Wanli sixth year.On this basis,it reinterpret the Suzhou heavy tax and systemically analyze the tax burden of people.Secondly,the thesis conducts a case analysis of the whole advancement of the Law of Uni form Taxation of Wanli has dropped Suzhou.

The sixth chapter is“The promote of single-whip method of taxation and the completion of Sharing Man Taxation into Fields in the Ming and early Qing dynasty in Suzhou”.The first is the overall promotion of single-whip method of taxation.Second,the paper reviews the gain and loss of single-whip method of taxation in Ming dynasty.The third is to investigate and analyze the inheritance and improvement of the taxation system of Ming dynasty in qing dynasty.Fourth,the paper mainly demonstrates the implementation and completion of Sharing Man Taxation into Fields in suzhou in early Qing dynasty.

The last part is the conclusion,and the main conclusions are as follows:firstly,Suzhou Prefecture in Ming Dynasty for nearly two centuries of tax and corvee reform,is just a microcosm of the national of the tax system,but reflects the trajectory and evolution of the tax reform in China.This is the conversion process of real financial system to the currency financial system.Secondly,the development of the evolvement of Suzhou taxes in Ming Dynasty shows that the development of commodity economy and the silver currency in circulation are the power and prerequisites for the continuous deepening of the the reform of taxes.Thirdly,the problem of heavy taxes in Ming Dynasty In Suzhou need to be further explained from the perspective of tax structure and economic development.Fourthly,the tortuous process of Suzhou taxes evolution in Ming Dynasty reveals the complexity of the reform,and the lack of top design and system construction exacerbated this complexity.Fifthly,the single-whip method of taxation in the Ming Dynasty failed to realize the combination of Sharing Man Taxation into Fields,but it laid the foundations for the complete realization nationwide in Kangxi-Qianlong period.

Keywords: Ming Dynasty; Suzhou; Silver Monetization; Single-whip Method of Taxation;Sharing Man Taxation into Fields

After the fall of the Tang and Song dynasties, the Jiangnan region represented by Suzhou became the national tax center. In the Ming generation, Suzhou's economic status in the country has become more prominent. The taxes paid by them account for almost one-tenth of the country's tax and grain, ranking first among all the provinces directly under the country's government and administrative departments. As the national financial center, Suzhou Prefecture not only paid more taxes than other regions, but also became the starting place of tax reform in the Ming Dynasty. Therefore, this book takes silver monetization and tax silverization as the research perspective, and selects the topic of Suzhou taxation in the Ming Dynasty. In addition to the introduction and epilogue, the text is divided into six chapters. On the basis of fully absorbing the research results of predecessors, it is proposed to sort out official and private documents, local chronicles, inscription materials, etc., in order to restore the actual situation of tax collection in Suzhou Prefecture in the Ming Dynasty, and reveal its evolution and development trend. The first chapter, "The Formation of the Southeast Wealth Center", uses a large number of historical documents and research results to describe the economic development of Suzhou before the Ming Dynasty, as well as the collection and evolution of taxes in successive dynasties. To expand a little, before the Tang Dynasty, the Guanzhong and Central Plains regions were the center of China's economy, and Suzhou's economy was not prosperous; After the middle of the Tang Dynasty, Suzhou's economic status rose and gradually became an important national tax supplier. During the Two Song Dynasty, the southward shift of China's economic center of gravity was completed, and Suzhou became the center of national finance. The second chapter, "The Tax System of Suzhou Prefecture in the Early Ming Dynasty", consists of three sections, which discusses the compilation of the yellow book and fish scale atlas of Suzhou Prefecture in the early Ming Dynasty, the composition of tax items, and the appearance of color folding or folding levy in the process of collection. It shows that the ruling group in the early Ming Dynasty established a small-scale peasant economic system by rectifying household registration and cadastre, strengthening the construction of Lijia organizations, and its tax collection was also carried out around Lijia organizations, mainly collecting physical goods, and taking turns to enlist, with distinct natural economic characteristics. The third chapter, "Xuande-Zhengde Suzhou Prefecture's Tax Collection", focuses on two topics. First, the series of tax reforms carried out by Zhou Chen and Guo Zhong, the financial ministers in Suzhou Prefecture, sorted out the origin and evolution of "grain patches", silver substitution, heavy endowment, grain, and horse grass folding silver, and believed that the above measures had the tendency to integrate military service and collect silver. Second, it was carefully analyzed by Suzhou Prefecture's conscription and arrangement, and believed that the conscription and conscription in the Chenghua period, and the levy of conscription according to Ding Tian to convert silver, should be the beginning of "apportioning ding into mu". Chapter 4 "Tax Discount Silver in Suzhou Prefecture during the Jialong Period". In the middle and late Ming Dynasty, adapting to the development of the commodity money economy, silver gradually changed from illegal currency to become the main currency of the country. In this context, Ouyang Duo, Wang Yi, Hai Rui and others carried out reforms in Suzhou with the nature of a whip. Ouyang Duo and Wang Yi made two important contributions: First, they used the silver folding rate as a means to historically unify the official and civilian Tian Kezhi. The second is to absorb the principle of conscription and other compilation principles, and popularize in Suzhou the method of collecting and losing money by conscription and counting mu. Hairui implemented a whipping method in Suzhou, turning all the force difference into a silver difference, both of which have a clear tendency to divide into acres. Chapter 5 "Silver Folding and Tax Structure of Suzhou Prefecture in the Wanli Period". This chapter focuses on the Suzhou tax data in the Wanli Accounting Record, calculates the division of fiscal origin and retention, the degree of silver monetization, the tax structure, and the total tax payment of Suzhou Prefecture in the sixth year of Wanli (1578), and compares and analyzes some of these indicators with Yangzhou, Zhejiang, Shanxi, Henan and other places. On this basis, this paper focuses on the analysis of the tax structure of Suzhou Prefecture in the Wanli period, further explores the tax burden and living conditions of Suzhou households, and puts forward a new explanation for Suzhou's re-endowment. Chapter 6 "The Promotion of a Whip Law in Suzhou Prefecture in the Late Ming and Early Qing Dynasties and the Development of Apportioning Ding into Mu". The first is the overall promotion of the whipping method from Wanli to Suzhou Prefecture, and analyzes it in combination with individual cases; the second is to review the gains and losses and reasons why a whipping law in the Ming Dynasty was not fully realized; Third, it examines and analyzes the inheritance and improvement of the tax system of the Ming Dynasty in the Qing Dynasty; Fourth, it focuses on the implementation and completion of Suzhou Prefecture's apportionment of ding ding into mu during the Shun Kangyong period. Finally, the concluding part, the main conclusions are as follows: First, the nearly two-century tax reform of Suzhou Prefecture in the Ming Dynasty is only a microcosm of the national tax reform, but it shows the trajectory of the evolution of China's tax system. From mainly in kind and forced labor, to tax collection in silver, this is the process of transforming the physical financial system to the monetary financial system. Second, the context of the evolution of taxation in Suzhou Prefecture in the Ming Dynasty shows that the development of the commodity economy and the circulation of silver currency are the driving force and prerequisite for the continuous deepening of the tax reform in the Ming Dynasty. Third, the issue of Suzhou's re-endowment in the Ming Dynasty should also be further explained from the perspective of tax structure and economic development. "The poor can bow down and have capital" is due to the development of the commodity and monetary economy guided by market demand. Fourth, the tortuous course of the evolution of taxation in Suzhou Prefecture in the Ming Dynasty shows the complexity of reform, which is exacerbated by the lack of top-level design and institutional construction. Fifth, the reform of the Ming Dynasty's one-whip law failed to truly realize the integration of endowment and apportionment, but it laid the foundation for the thorough realization of the above system nationwide during the Qing Dynasty. Keywords: Ming Dynasty; Suzhou Prefecture; Tax-deductible silver; silver monetization; a whipping law; Since the Tang and Song Dynasty,Jiangnan area,which was represented by Suzhou,had been the tax center of the nation. In Ming Dynasty,Suzhou highlighted its national economic status. The payment of taxes accounted 1/10 of the national tax,which was the first place of the Zhili area and every province of the whole nation. As the national financial center,Suzhou government' taxes were not only more than other areas,also became the beginning place of the Ming Dynasty's tax reform. So the thesis selected taxes of Suzhou in the Ming Dynasty as the topic with the silver monetization as the research angle. In addition to the introduction and conclusion,the thesis is divided into six chapters. Basing on the achievements of predecessors,the thesis is to restore the real state of the tax levy of Suzhou in the Ming Dynasty and reveal its evolution and development trend by teasing out the official documents,local materials and previous research results. The first chapter is“The Formation of Southeast Finance Center”. This part describes the situation of economic development,the tax levy and evolution of Suzhou before the Ming Dynasty,using a large number of historical literatures and the research results. As a start,before the Tang Dynasty,Guanzhong and the Zhongyuan was the center of Chinese economy and Suzhou economy was not prosperous. After the middle period of the Tang Dynasty,the economic status of Suzhou began to rise,and gradually became an important supply area of the national taxes. In the Song Dynasties,Chinese economic center moved to the south,and Suzhou became the center of the national wealth. The second chapter is“Tax and corvee policies of Suzhou in the Prefecture of the Ming Dynasty”,which is composed of three sections. It would discusse the land and household registration system in the prefecture of the Ming Dynasty,the constitutes of the tax items,and the preliminary changes in the process of collecting. It shows that the ruling group in the prefecture of the Ming Dynasty built small-scale peasant economy system,strengthening the construction of the organizations of LiJia system,and the collection of taxes was also focused on the organizations of LiJia system by collecting materials and responsive service,with distinct characteristics of natural economy. The third chapter is“Tax Levy in Suzhou In Xuande-Zhengde Period”. This part focuses mainly on two questions. The first puts the financial minister Zhou Chen and Kuang Zhong's series of reform in Suzhou under the background of the preliminary beginning period of the Suzhou heavy taxes,systematically analyzes the origin and evolution of the Yiliangbuding,Nayindaiyi,heavy taxes,tribute grain,forage into silver. It is concluded that the above measures has some attributes of the Law of Uniform Taxation.The second carefully analyze of corvee arranges of Suzhou and it is concluded that the corvee for silver of Chenghua period should be the beginning of the Sharing Man Taxation into Fields.The fourth chapter is“Tax Converting to Silver in Suzhou in Jialong period”. In the middle and late Ming Dynasty,to adapt to the development of commodity economy,the silver gradually became the national standard currency from the illegal money. This part focuses on the reform of the Law of Uniform Taxation of Ouyang Duo,Wang Yi,Hai Rui in Suzhou.Firstly,The first two officials historically unified the rules of public and private fields with the silver rate as the means. And Hai Rui's contribution is the implement of the Law of Uniform Taxation.in Suzhou,both having obvious trend of Sharing Man Taxation into Fields.The fifth chapter is“The Deepening of tax silverization in Wanli period in Suzhou”. And there are three main parts. Firstly,using the tax data in the Accounting Records of Wanli as the center,the thesis calculated and analyzed Suzhou shipment,remaining fiscal division,degree of silver monetization,tax structure,tax amount in the Wanli sixth year. On this basis,it reinterpret the Suzhou heavy tax and systemically analyze the tax burden of people. Secondly,the thesis conducts a case analysis of the whole advancement of the Law of Uni form Taxation of Wanli has dropped Suzhou.The sixth chapter is“The promote of single-whip method of taxation and the completion of Sharing Man Taxation into Fields in the Ming and early Qing dynasty in Suzhou”. The first is the overall promotion of single-whip method of taxation. Second,the paper reviews the gain and loss of single-whip method of taxation in Ming dynasty. The third is to investigate and analyze the inheritance and improvement of the taxation system of Ming dynasty in qing dynasty. Fourth,the paper mainly demonstrates the implementation and completion of Sharing Man Taxation into Fields in suzhou in early Qing dynasty. The last part is the conclusion,and the main conclusions are as follows:firstly,Suzhou Prefecture in Ming Dynasty for nearly two centuries of tax and corvee reform,is just a microcosm of the national of the tax system,but reflects the trajectory and evolution of the tax reform in China.This is the conversion process of real financial system to the currency financial system. Secondly,the development of the evolvement of Suzhou taxes in Ming Dynasty shows that the development of commodity economy and the silver currency in circulation are the power and prerequisites for the continuous deepening of the the reform of taxes. Thirdly,the problem of heavy taxes in Ming Dynasty In Suzhou need to be further explained from the perspective of tax structure and economic development. Fourthly,the tortuous process of Suzhou taxes evolution in Ming Dynasty reveals the complexity of the reform,and the lack of top design and system construction exacerbated this complexity. Fifthly,the single-whip method of taxation in the Ming Dynasty failed to realize the combination of Sharing Man Taxation into Fields,but it laid the foundations for the complete realization nationwide in Kangxi-Qianlong period. Keywords: Ming Dynasty; Suzhou; Silver Monetization; Single-whip Method of Taxation; Sharing Man Taxation into Fields(AI翻译)

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GB/T 7714-2015 格式引文
侯官响.明代苏州府赋税研究[M].北京:中国社会科学出版社,2019
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侯官响.明代苏州府赋税研究.北京,中国社会科学出版社:2019E-book.
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侯官响(2019).明代苏州府赋税研究.北京:中国社会科学出版社
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