明代万历时期苏州府的赋税结构

发布时间：2018-03-26 19:30

  本文选题：万历时期　切入点：苏州府　出处：《地方财政研究》2017年01期

【摘要】：16世纪中晚期,中国的赋税制度发生了以白银货币化为主要内容的变迁。作为国家财赋中心的苏州府,也是赋税改革肇始之地。赋役征银的实施,商品经济的发展,引发苏州府赋税结构的深刻变化。赋税结构的变化,是中国从古代赋役国家,向近代赋税国家转型的重要标志。随着白银逐渐成为国家主要货币,赋税项目以白银为核算货币的记载,至万历时期成为常态。本文即以此为背景,对彼时苏州府各赋税项目进行考察计算,由此得到苏州府万历时期的赋税结构。在此基础上,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。
[Abstract]:In the middle and late 16th century, the tax system of China changed with the monetization of silver as its main content. As the center of national finance, Suzhou was also the place where the tax reform began, the implementation of tax collection and the development of commodity economy. The change of tax structure was an important symbol of China's transition from an ancient tax country to a modern one. As silver gradually became the main currency of the country, The tax items were recorded in silver as the currency accounting, and became the norm in Wanli period. This paper, based on this background, investigated and calculated the tax items of Suzhou government at that time, and got the tax structure of Suzhou government in Wanli period. This paper further explores the tax burden and living conditions of Suzhou residents, and puts forward a new explanation of Suzhou refu.
【作者单位】： 楚雄师范学院;
【分类号】：K248.3;F812.9
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本文编号：1669291