白银货币化视角下的明代赋役改革(下)

Ming Dynasty Taxes Reform Viewed from Silver as Currency (Part Ⅱ)

明代"一条鞭法"推行全国之前的一系列赋役改革,经历了长达一个半世纪的时间。虽然名称不一,但无一例外地都把折银征收作为最主要的一项改革内容。折银成为明代赋役改革的一条主线,"一条鞭法"是这一系列赋役改革的延续和总结。均平赋役是历史上数不清的赋役改革的共同特征,统一征银则是明代赋役改革不同于历朝历代改革的主要特征。明代赋役改革呈现出三大不可逆转的进步趋向:一是实物税转为货币税,二是徭役以银代役,三是人头税向财产税转化。这三大趋向都与白银有着紧密联系。赋役改革以折银为主要形式,由此白银货币化向全国各地铺开。明代白银货币化,也即一系列赋役改革推而广之的过程。这一过程具有更为广阔的社会意义,对于农民、农业与农村的影响极为深远,最关键的作用体现在直接推动农民从纳粮当差到纳银不当差,农民与国家的关系从身份走向契约。它既是社会的进步,也是社会转型的重要标志之一。

The unification of levying silver as the taxes in Ming dynasty taxes reform is the major feature which differentiates from that in all other dynasties. The irresistible and progressive dimension is demonstrated in three aspects, i. e. , tax in current substitutes tax in kind, silver substitutes labor rent, and property tax substitutes poll tax. All these three are closely related with silver. Silver as current in Ming dynasty is also a process of promoting the reform of tax and labor rent, which causes a deep-going influence on peasant, agriculture and countryside. The most important function is that the relation between peasant and the state is changed from status to bond. It is either a social progress, or an important mark for social transition.