元代云南赋税征银考

A Study of Tax In Silver In Yunnan During Yuan Dynasty

历史上云南是我国白银主要产地之一，元世祖平大理后，云南与内地间的经济联系进一步加强，蒙元政府结合云南实际，采取了为当地各族民众接受的赋税征银政策，通过差发征银、税粮折银、银矿课税、土司贡赋纳银等等途径，取得了相当数量的白银。蒙元政府进而通过出钞收银、以贝易银等途径，将所取得的白银转输内地。元代云南赋税征银，仍属于实物税，与内地的货币税有较大差别。但对云南白银矿企业的发展和内地白银货币化起到了积极的推动作用。

Yunnan was historically one of the main sources of silver. The economy relations between Yunnan and the inland were further strengthened after Yuan Shizu (first emperor of Yuan Dynasty) had conquered and ruled Dali. The Government adopted the taxation - in -silver policy(tax paid in silver) which was accepted by the local peoples. Through converting grain tax into silver, levying tax to silver ores, tribute paid by chieftains(the hereditary local official appointed by the central government) in silver and the like, the Government got quite a plenty of silver. In addition, by way of buying silver in paper money, exchanging silver with cowry and the like, the silver was transferred to the interior of the dynasty. Tax in silver in Yunnan was still tax in kind, which was greatly different from tax in money in the interior.This, however, played positively a promoting role in the process of monetization of silver in the inland .