江南地区是明代财赋重地。明初以后江南赋重情况一直存在，由此对明朝政治及财政状况，尤其是对江南地区的社会经济、人民生产及生活造成了一系列消极影响。江西人周忱被任命督抚江南，他针对江南赋重问题及宫廷现实状况，以“不损上而又益于下”为原则，在江南地区进行了地区性的以赋役改革为主要内容的减负活动。 Jiangnan area is the wealth of the Ming Dynasty. Since the early Ming Dynasty, Jiangnan Prefecture has always existed, which has caused a series of negative impacts on the political and financial conditions of the Ming Dynasty, especially on the social economy, people’s production and livelihood in the Jiangnan area. Jiangxi Province, Zhou Chen was appointed Governor Jiangnan, he focused on the Jiangnan emphasis on the issue and the court the reality of the situation, “not to damage and benefit from the next” principle, carried out in the southern region of the tax reform as the main content of the burden of relief activity.