明代钞关制度研究中的四个问题

Four Problems about the Research of Ming "Chaoguan" System

钞关制度是明代的一种重要社会经济制度,其关涉到政治、经济、商业、赋税等许多领域的相关理论问题。明代钞关的建置沿革是由明代区域商品经济和商品贸易发展的情况所决定的,其必须要具备一定的客观经济基础,两者之间蕴藏着一种内在的因果关系;差官方式的调整、变更实质上是根据明王朝对地方控制的需要以及这种控制力的强弱来进行的,体现了两者之间的一种利益博弈关系;征课客体的演变和不时反复,其本质是因明皇室和政府两者对其所需的不同而引起的,反映了明代皇室和政府在钞关税上的一种争夺和分配关系;税额的多寡则由明代商业贸易的规模所决定的,明后期南、北钞关税额的消长变迁,体现了当时经济和商业重心的逐渐南移趋势。

As an important social and economic system in Ming Dynasty, Chaoguan System is closely related to many theories in sectors such as politics, economy, commerce and taxation. This text consider that the establishment and evolution of Chaoguan is decided by the development of commodity economy in different regions. It has to possess particular objective economic basis. It is bided a intrin- sic causality between the establishment of Chaoguan and the development of commodity economy. The adjustments and changes of the Chaoguan＇s errands is decided by demand of Ming Dynasty controlling local government and its strength of controlled power. It reveal a game relations in interests between the central and the local governments. The transformation and change again and again of the objects in Chaoguan＇s taxation is essentially caused by the distinction of needs between the imperial family and the government in Ming Dynasty. It reflect a conflicting relations in contention and distribution of customs duties between them. The amounts of Chaoguan＇s taxation is decided by the scale of commerce in Ming Dynasty. The increase of taxation amounts in the south and the decrease of it in the north in later Ming Dynasty shows that the economic center is then gradually transferring from the north to the south.