浅析明代“一条鞭法”

Analysis on “One Lash Method” of the Ming Dynasty

明代改革家张居正为了抑制豪强兼并 ,均平赋役 ,改革了明代的赋役制度 ,全面推行了“一条鞭法”。该法在清丈土地的基础上 ,将地税与徭役合二为一 ,按田亩征纳 ,即将复杂的赋役项目编为一条 ,故称“一条鞭法”。“一条鞭法”的赋役制度 ,上承唐代的“两税法” ,下启清代的“摊丁入地”制度 ,是我国封建社会赋役史上的一次重大变革 ,在当时的历史条件下 ,具有很大的进步意义。

Zhang Juzheng, a reformer of the Ming Dynasty, reformed the system of taxes and duties of the Ming Dynasty and carried out “One lash Method” comprehensively to restrain the annexation of land by despots and divide taxes and duties equally.Based on the measurement of land, it combined local taxes with forced labour,also with feudal land tax.It consisted of complex taxes and duties, so came the name “One Lash Method”.It formed the connecting link between “Two Types of Tax Methods”of the Tang Dynasty and “Apportioned by Members of a Family System”of the Qing Dynasty.It was a great reform in the history of taxes and duties in Chinese feudal society. Under the historical conditions at that time,it was of great advanced significance.