手工业生产物料和生产品在流通过程中都需课税,明代这类税课和商税并没有明显划分, 因此探讨手工业税的征收,必须由征收商税的视角着手。本文仅由课税机构、课税方法、税课额数三方面略作探讨。一、课税机构 Handicrafts production of raw materials and products in the circulation process must be taxable, the Ming Dynasty tax class and business tax is not clearly divided, so to explore the collection of handicraft tax, tax collection must start from the perspective. This article only by the tax agencies, tax methods, tax class amount of three slightly discussed. First, the tax agency