明代田赋“折征”到“征银”的转变

The transform from Physical tax to Monetary tax in Ming dynasty

明代田赋之征从"折色"制到"征银"制经历了一个发展过程,在此过程中各项税收都逐步实现了用银征收,从而对明代白银的货币化进程、粮食价格波动和海外贸易都造成影响。田赋征银增强白银的货币本位地位,促进了国家税收商品化、国家财政市场化,因而明代商业、市场、外贸和商品经济的发展与国家财政和税收政策连为一体。税收征银从属于国家的政治和军事需要,在客观上能够节约仓储及管理费用,在增加明代财政收入的同时还节约了统治和管理成本。

The transform from Physical tax to Monetary tax in Ming dynasty has gone through a process of development, and in this process the tax realized monetization, which impacts the Ming Dynasty silver monetization process, food price volatility and over-seas trade. The monetization of land tax enhances Silver monetary standard position , promote the commercialization of state tax reve- nue, the state financial market -oriented, and thus Connected the Ming Dynasty Business, market, foreign trade and the commodity economy and national fiscal and tax policy as a whole. Monetary tax belonging to the country＇s political and military needs, which can objectively save the cost of warehousing and management that saved domination and management cost while increasing the fiscal reve-nue of the Ming Dynasty.