财竭商罄:晚明北京的“公私困惫”问题——以《宛署杂记》资料为中心的考察

On Budget Deficit and Businessmen Poverty of Beijing in Late Ming Dynasty——Centered on the Information of Wan Shu Za Ji

宛平知县沈榜撰写的《宛署杂记》,保留了万历前期该县大量的经济数据。通过对财政收入和支出数据的梳理,可以看出,当时该县已陷于入不敷出的财政窘境,主要原因是朝廷免除了下等铺户纳银,提高了契税的起征点并降低了税率,而该县承担的经费不但未能相应减免,反而逐渐增加。在赋役改革方面,该县取得明显进展,绝大多数项目都实现了纳银化或以银计算,夏税、秋粮内各项已合并征收,部分徭役摊入地亩。但也应看到,赋役改革远未最终完成,起运的地点和数量仍然极其琐碎分散,力役在徭役结构中仍然点据着主导地位。随着各地粮草物料的纳银化,北京的"商役"日益沉重,造成了经济凋敝和民生艰困。

In Wan Shu Za Ji by Shen Bang,the mayor of Wanping county,a large number of economic data of early Wanli period is saved.Compared the data of revenue and expenditure,it can be revealed that this county deeply fell into the financial plight,mainly because the state exempted from part of the taxes,heightened threshold of contract tax and cut down the tax rate,but the expenditure borne by this county was increased rather than being decreased.On taxes and corvée reform,this county made remarkable progress,but far from its achievement.Destination and number of transportation was still extremely trivial dispersed,and force service is still the dominant position in the corvée structure.With materials silverized,the＂businessman corvée＂in Beijing was increasingly heavy,which caused economic recession and people＇s tough livelihood.