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明朝中后期经济的发展,促进了商人活动空间的扩大和商业的繁荣,由此也产生了一定的商业利润,对明代商税乃至国家财政运转产生了深远影响。但是,长期以来学界也形成共识即明朝作为一个高度集权的时代,国家权力对社会的渗透与控制无所不在,商税也不例外。明末财政危机的存在却是众所周知的事实。我们可以发现:明代商税与国家财政之间出现了断裂。但是,目前学界对此问题的探讨还留有一定的余地。因此,本文欲通过对明代商税研究现状的梳理与辨析,重新审视明代商税税制,进而为明代财政状况的研究提供新的视角。
The economic development in the mid and late Ming dynasty promoted the expansion of commercial activities and the prosperity of commerce. As a result, some commercial profits also came into being, which had a far-reaching impact on the commercial tax of the Ming Dynasty and even the financial operation of the country. However, for a long time, academics also formed a consensus that the Ming Dynasty as a highly centralized era, state power infiltration and control of the community everywhere, and commercial tax is no exception. The existence of the financial crisis at the end of the Ming Dynasty is a well-known fact. We can see that there was a break between the commercial tax in the Ming Dynasty and the national finance. However, there is still some room for discussion in this field at present. Therefore, this paper tries to sort out and analyze the status quo of commercial tax in Ming Dynasty, and then re-examine the tax system of Ming Dynasty, and then provide a new perspective for the study of financial status in Ming Dynasty.