明代折漕规模及漕粮折价确立原则考

The Research on the Scale of Converting Tribute Grain to Silver and the Principles of Setting Its Converted Price During the Ming Dynasty

明代漕粮的改折分为永折和临时改折两种。成化以来,历年折漕数额起伏不定。据统计,自正德十六年至天启六年年均折漕为88万石,占整个漕粮的22%,其中正德十六年至嘉靖二十五年、万历四年至万历二十八年为两个折漕高峰时段,年均折漕分别达110万石、126万石。明代漕粮折价的确立原则非常复杂;在南方,依据时间先后顺序主要有:(正米+正耗)×基准价=漕粮折价、(正米+随船耗米)×基准价=漕粮折价、(正米+所有耗米)×基准价=漕粮折价等三种模式;而在北方,主要"按领价折漕"。将本色运纳所需的运输、交兑、上仓等各种费用转化为税粮折价,成为了明代费改税的主要方式和途径,为政府财政收入的不断增加提供机会。而明代漕粮受困于其具有稳定京师粮价、保障京师粮食供应、保障国家粮食战略贮备等四种特殊功能,所以货币化的规模难以进一步拓展。

The converted tribute grain to silver existed in two forms in the Ming Dynasty,which were permanent converting and temporary converting.Since the reign of Chenghua,the amount of converted tribute grain paid in silver had been fluctuated.During this period,Zhengde 16 years to Jiajing 25 years and Wanli 4 years to 28 years were the two highest stages,which obtained the average amounts as 1.1 and 1.26 million Dan respectively.During Zhengde 16 years to Tianqi 6 years,the amount of silver paid tribute grain was 880 thousand Dan per year,which accounted for 22 percent in the whole amount of the tribute grain.To set the grains converted silver price,the principles were extremely complex in the Ming Dynasty.In the south of China,there were three models of setting the converted price.According to time order,firstly,the converted price was made by standard price multiplied by the amount of rated grain tax and the rated wastage,and then it was counted by standard price multiplied by the amount of rated grain tax and the transported loss,and at last it was set by standard price multiplied by the quantity of rated grain tax and all of the additional wastage.However,in Northern China,the tribute grains converted price was mainly decided by Lingjia.Whats more,except the four models talked above,there were various patterns interspersed at the same time.Moreover,transforming the tribute grain to converted silver price,which included various expenses on the transported grain,such as transportation,transaction,storehouse payment and so on,had become the dominating way of which replaced the fee by tax in paying transported grain tax during the Ming Dynasty.However,the monetization of the tribute grain was locked by the effect on stabilizing the grain price in the capital and other four functions.Thus,the scale of converting tribute grain to silver was limited in the Ming Dynasty.