明中叶 ,各地纷纷对赋税制度进行改革 ,以解决当时日益严重的财政危机。本文对浙江这次赋税改革的发展过程作了深入探讨 ,指出浙江这次改革的核心是改革官田税则 ,调整官、民田的税收负担。这次改革也使官、民田的界限消失了 ,官田向民田转化 ,这是浙江土地制度的重大变化 In the middle of the Ming dynasty, various regions tried to reform the tax system in order to solve the increasingly serious financial crisis at that time. This article makes an in-depth discussion on the development of Zhejiang’s tax reform, pointing out that the core of this reform in Zhejiang is to reform the official tax and adjust the tax burden on officials and public welfare fields. This reform also obstructed the boundaries of officials and public ministers, and Guandian transformed into Mintian, a major change in the land system in Zhejiang