明朝税收管理法律的重要特点在于严密规范税收官吏行使税收行政权力的行为,严厉追究税收官吏违法的法律责任。明朝税收官吏违法的法律责任体现在对税收官吏违例科税的处罚、对其他失职及滥用权力行为的处罚等几个方面。关于明朝税收官吏违法的法律责任之规定体现了立法者在“裕国课”与“恤商贾”之间寻求适度平衡的立法理念。 The important feature of the tax administration law of the Ming Dynasty is that it strictly regulate the behavior of the tax officials in exercising the tax administrative power and strictly investigate the legal responsibilities of tax officials in violation of the law. The Ming Dynasty tax officials illegal legal responsibility is reflected in the tax officials and officials of the tax breaks, other misconduct and misuse of power penalties and other aspects. The provisions on the legal liability of the illegal officials of the Ming Dynasty tax revenue embody the legislative concept of the legislators seeking a proper balance between the “Yu country class” and “the businesspeople”.