明中叶户部与盐法变迁关系研究——以盐课折银为视角

盐利乃明代户部财政收入之大宗，但是，成化至正德间，权豪势要不仅“占中卖窝”，而且全面插手支盐、买补、称掣等盐法各环节。对此，户部一方面采取了在司纳银以开卖正盐、称掣余盐并令本商交纳余盐银、派员与边方监督纳银或粮等措施，以应对破坏，同时，通过改变商灶关系，以及商灶交纳盐课的方式、形态和地点，不得已对盐法进行重大调整。

A Survey on the Relationship Between the Revenue Ministry and the Silver Taxation of Middle Ming Dynasty

Salt taxation was an important income for the Revenue Ministry of Middle Ming Dynasty, so that the Revenue Ministry put much emphasis on salt administration. But some powerful person who were mainly eunuchs protected by the emperor often destroyed salt system, not only by monopolizing the right to transport and sell salt, but also many other aspects of salt system under the absence of the Revenue Ministry who was the real salt system administrator. The Revenue Ministry had to take measures to deal with this crisis, including allowing the salt merchants to pay silver salt tax instead of grain at the military borderlines or the local salt governmental departments, also permitting the salt merchants to buy additional salt by paying silver tax, and also salt producers to pay tax by using silver, etc. By following the adjusting measures from the Revenue Ministry, the local salt administrative departments promoted kinds of silver tax paying practice, including both merchants'' and producers'', or at the inner local government or at the military borderlines. This showed that the salt system had experienced big changes, and the important pusher of this transition was just the Revenue Ministry of Middle Ming Dynasty.