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

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。

Land Tax Converting to Silver During the Ming Dynasty as Seen in a Fiscal Perspective:Centering on the Land Tax Records of Shanxi Province in the Fiscal Notes in the Reign of Wanli

The 16th century witnessed a transformation in China's finance and taxation characterized in the monetization of silver,which was recorded in the Fiscal Notes in the Reign of Wanli,issued in 1582.The circumstances of shipment,retention and convertion to silver of the land taxation therein are substantial for us to understand the structure and evolution of the financial system during and before the Wanli period of the Ming dynasty,and to study the development of land tax converting to silver and silver monetization.In the case of Shanxi Province,the proportion of silver monetization of land tax had reached 32% by the year 1578,which represented an obvious progress from the accidental and incidental nature of corresponding circumstances of the Jiajing period.Besides land tax,the other kinds of corvee,commercial tax and sundry tax were also collected in silver.Afterwards,with the general implementation of the Law of Uniform Taxation,silver monetization went still further.This trend in Shanxi in the beginning of globalization was in line with the megatrends of economic development at home and abroad.The process of silver monetization in the Ming dynasty was long and hard,yet irresistible.