明代楚雄府赋役征银考

A Study on the Tax System and Monetization of Silver in Chuxiong Prefecture during the Ming Dynasty

16世纪中晚期,中国的赋税制度发生了以白银货币化为主要内容的变迁。赋役征银的实施,商品经济的发展,引发财政体制的深刻变化。中国逐渐从古代赋役国家,向近代赋税国家转型。文章以此为背景,对彼时楚雄府赋役征银诸项目进行了考察,并探究了楚雄府白银货币化的缘起和影响。明初中央政府对楚雄府等边疆地区采取的治理举措和财政政策,有利于汉族移民和少数民族全方位的融合。楚雄府的赋役征银和白银货币化,只是边疆少数民族地区经济发展的一个缩影,却能透视出中国赋税制度演进的轨迹和民族融合的深入。

The 16th century witnessed a transformation in China＇s tax system characterized in the monetization of silver. The implementation of the monetization of silver, and the development of commodity economy, caused profound changes in the financial system. The change of the tax system is the finance transformation which made China to a modern country. Taking this as the background of the study, we could explore all kinds of the taxes and analyze the causes and effects of the monetization of silver in Chuxiong prefecture. Effective governance and fiscal policy in border areas conducive to integration both migrants from central china and the ethnic minorities. The silver monetization in Chuxiong is just a miniature of the frontier minority areas, but it can reveal the trace of evolution of China＇s tax system and the deepening of integration.