明代士大夫对商税征收的认识
发布时间：2018-07-22 14:07
【摘要】：关于关市设立缘起,明代士大夫大都重申其本在除奸御暴,限制垄断,非为专事盘剥,渔利虐民。然后世国用渐增,商税实有济匮佐急之助,因而在重视农业的前提下,征商又被视作减轻农民负担、调节本末关系以均平赋役的一种手段。为保障商众生计和满足财政税收,明代士大夫还主张商民无分,对之一视同仁,均予施惠。他们批评病商苛政,提倡爱养民力,廉正奉公,并建议加强榷政监管,以期实现官商共利。明代士大夫的榷税思想在对传统的继承中亦有发展,他们顺应商业繁荣的时潮,赋予通货鬻财以"足国裕民"、"富国利物"的新意涵,其所阐释的"厚农资商"、"农商交重"、"国商两利"、"工商皆本"等理念,不仅表达出对农业与商业、国家与商人之间关系的进一步思考,也预示了农商二者在当时社会体制内尚有充分的活动空间并可同国家达成共生并荣的广阔前景。
[Abstract]:On the origin of the establishment of Guanshi, the literati and officials of the Ming Dynasty mostly reiterated that they were fighting against violence, restricting monopoly, not exclusively exploiting, fishing and abusing people. Then the consumption of the world gradually increased, and the Shang tax had the aid of relief, so under the premise of attaching importance to agriculture, the levy merchants were regarded as a means to lighten the burden of peasants and adjust the relationship between capital and the end to pay equal service. In order to protect all living things and satisfy the finance and taxation, the literati and officials of the Ming Dynasty also advocated that the Shang and the people should be treated equally and given favor. They criticized the tyranny of the patients, advocated the love of the people, integrity and public integrity, and proposed to strengthen the regulation of government, with a view to achieving the common interests of government and business. In the Ming Dynasty, the thought of discussing tax also developed in the inheritance of tradition. They conformed to the tide of commercial prosperity, and endowed the currency with the new meaning of "sufficient country and people's benefit" and "rich country and profit things". His explanation of the concepts of "thick agricultural material merchants", "agricultural and commercial exchanges", "national and commercial interests" and "both business and industry" not only expresses the further thinking on the relationship between agriculture and commerce, but also between the state and businessmen. It also foreshadowed the broad prospect of agribusiness and agribusiness in the social system at that time, and could achieve symbiosis and prosperity with the country.
【作者单位】： 东北师范大学历史文化学院;
【分类号】：K248
[Abstract]:On the origin of the establishment of Guanshi, the literati and officials of the Ming Dynasty mostly reiterated that they were fighting against violence, restricting monopoly, not exclusively exploiting, fishing and abusing people. Then the consumption of the world gradually increased, and the Shang tax had the aid of relief, so under the premise of attaching importance to agriculture, the levy merchants were regarded as a means to lighten the burden of peasants and adjust the relationship between capital and the end to pay equal service. In order to protect all living things and satisfy the finance and taxation, the literati and officials of the Ming Dynasty also advocated that the Shang and the people should be treated equally and given favor. They criticized the tyranny of the patients, advocated the love of the people, integrity and public integrity, and proposed to strengthen the regulation of government, with a view to achieving the common interests of government and business. In the Ming Dynasty, the thought of discussing tax also developed in the inheritance of tradition. They conformed to the tide of commercial prosperity, and endowed the currency with the new meaning of "sufficient country and people's benefit" and "rich country and profit things". His explanation of the concepts of "thick agricultural material merchants", "agricultural and commercial exchanges", "national and commercial interests" and "both business and industry" not only expresses the further thinking on the relationship between agriculture and commerce, but also between the state and businessmen. It also foreshadowed the broad prospect of agribusiness and agribusiness in the social system at that time, and could achieve symbiosis and prosperity with the country.
【作者单位】： 东北师范大学历史文化学院;
【分类号】：K248
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9 储小e，
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