明代田赋“征银”对社会变迁的影响

On Influence of Land Tax “Levy Silver” in Ming Dynasty to Social Changes

明代田赋"征银"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;税收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。可见明代社会内部的制度性变迁具有了向近代社会转型的因素,在政治和社会生活方面也同样实现了改良性质的制度变迁,与西欧激进式地实现社会和制度变迁的途径不同,传统制约因素较强的中国在自我调节的范围内不断地适应着新时代的要求,在其内部发生着向近代社会转变的制度性变化。

The land tax ＂levy silver＂ in Ming Dynasty has experienced a development process. In this process, all taxes have gradually realized to levy with silver, and thus, caused effect to the process of silver currency in Ming Dynasty, food price fluctuations and overseas trade. The levy of silver as the tax enhanced the position of silver as the currency standard status, promoted the national tax commercialization and national financial market, and therefore, commercial, market and foreign trade and the development of commodity economy in Ming Dynasty integrated with the national fiscal and tax policies. The levy of silver as the tax will be able to reduce storage and management costs, increasing revenue while saving the rule and management costs of the Ming Dynasty. Therefore, we can see that the changes of social internal system in Ming Dynasty have the factors to move to the modern social transformation. In political and social life aspects, the improved nature of system changes has also achieved, which is different from the radical type of social and system changes of Western Europe. The more strong traditional restricted factors of China constantly adapted with era of requirements in the range of self regulation and the modern social change of system occurred in its internal.