张居正税法改革思想

Zhang Juzheng's Tax Law Reform

载万历之前,黄册失效,户籍紊乱,使明政府失去对税源的控制;豪强兼并,隐田隐户,使实征赋税的土地与人口急剧减少;逃避赋税,官吏则姑息养奸,致使税法束之高阁,政府的财政收入日削月朘,出现了税收的无政府状态。如再不改变税收现状,国家机器将无法运转,税法改革已势不可挡。如何改革是放在万历当朝首辅张居正面前的首要任务。面对上述问题,他立志改革,振兴明王朝实力,以税法改革为中心,进行了可贵的探索,提出了不少值得称道的见解和观点。

Before Wanly, census register is disorderly, makes the bright government lose controlling to the tax fund; The merger, the hidden field hide a family tyrannically, land and population making reality levy taxes fall off rapidly; Evading taxes, government officials is to foster evil propensities by being over lenient, causes a law of tax to lay aside and neglect, government＇ s budgetary income gradually has cut month The tax revenue anarchic state of social production has appeared. Current situation, the state machine will have no way to work if net changing tax revenue, the law of tax is reformed already advancing irresistibly. How reform the most important task being to readjust oneself to a certain extent before subsidiary Zhang Ju Zheng of Wanly head. Face above - mentioned problem, his being resolved to institute reforms, vitalize bright dynasty strength, have taken that the law of tax reforms as centre, have carried out the valuable exploration, have brought forward many view and viewpoint being praiseworthy.