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明万历年间矿税事件是明史中的一件大事,被视为明朝的衰亡关键。正因矿税事件积弊甚深,各地纷争不已,所以有评论道:“明之亡,不亡于崇祯,而亡于万历。”在为数众多的明史研究中,学界对矿税事件有一定的关注,学者陆续提出新论,值得探索回顾。可是,矿税事件的研究并未臻于尽善,部分议题仍待深掘阐明。笔者不揣谫陋,希冀就矿税事件的起因略陈管见,说明此事件并不全为三殿两宫营造经费而起,地方开矿需求与维护皇权利益,都促使开矿行动更加激进化。
The Muping incident during the Ming Wanli was a major event in the Ming Dynasty and was regarded as the key to the demise of the Ming Dynasty. It is precisely because of the deep-seated frauds in mining and taxation that disputes are endless. Therefore, some commented: “The death of the Ming Dynasty does not die in Chongzhen but falls in the Wanli.” In the numerous studies of the Ming Dynasty, Concern, scholars have put forward new theory, it is worth exploring to review. However, the study of mining tax incidents has not yet reached its best, and some of the issues remain to be further elucidated. I do not speculate humble, hoping to find out the causes of the mining tax event slightly, indicating that this event does not all start with the funding for the Three Temples and two houses, local mining needs and safeguard the interests of imperial power, have led to more radical mining operations.