折上折:明代隆万间的赋役折银与中央财政再分配

发布时间：2018-04-11 18:37

本文选题：隆庆万历间 + 上供物料折银　；参考：《清华大学学报(哲学社会科学版)》2017年03期

【摘要】：明代的赋役折银不仅牵涉王朝白银财政体制的形成、一条鞭法的推进、国家与社会的转型等重大问题,且直接关联着田赋、盐课、徭役和上供物料等不同税收类项,以及会计、征收、解运、贮藏等多个环节。京师银库是连接基层赋役折银和国家白银财政体制的关节点。对京师户部、工部和皇帝等所属的银库所贮上供物料的类项、数量以及库藏间分配关系等的探讨,有助于弄清明代白银财政体制如何通过中央各部财权博弈建立的过程,从而在国家白银财政管理制度层面推进对一条鞭法的研究。隆庆、万历年间的上供物料,经历了从区分本色、折色到区分本色折银、折色折银,以及从皇帝专属到皇帝、户部和工部共有的转变。这一转变表明,一条鞭法下的上供物料折银与中央各部的财权博弈紧密相关,但户、工二部从皇帝内府分割的财赋需奏报皇帝,说明皇帝才是中央财政的最高决策者,而派无定数、轮年折征和折率不定,意味着朝廷内部并无财政集权,而是实行财政分权。
[Abstract]:In the Ming Dynasty, it was not only related to the formation of the silver fiscal system of the dynasty, the promotion of a whip law, the transformation of the state and society, but also directly related to the different tax items such as land tax, salt lessons, corvee and materials, as well as accounting.Collection, release, storage and other links.The capital division bank is the key point to link the basic level tax fold silver and the national silver financial system.The discussion on the categories, quantity and distribution relationship of the materials stored in the banks belonging to the Ministry of Housing, the Ministry of Industry and the Emperor, etc., is helpful in understanding how the silver fiscal system of the Ming Dynasty was established through the game of financial power between the central departments.Thus in the national silver financial management system level to promote the study of the one whip law.Longqing, Wanli years of supply materials, experienced from distinguishing color, color to color folding silver, folding color folding silver, as well as from the emperor exclusive to emperor, household and the Ministry of Industry common changes.This change shows that the conversion of material from the one whip method is closely related to the game of property rights of the central departments. However, the household, the second ministry of Gong and the second Ministry of Labor report to the emperor the need to separate the money from the emperor's inner government, indicating that the emperor is the highest decision-maker of the central finance.However, there is no fixed number in the imperial court, and the rate of annual commutation and discount is uncertain, which means that there is no fiscal centralization in the court, but fiscal decentralization.
【作者单位】：浙江师范大学人文学院、江南文化研究中心、环东海与边疆研究院;
【基金】：国家社会科学基金项目“明代东南盐业与海防关系研究”(16BZS049)
【分类号】：F812.9;K248

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