明清田赋药材税的形成及其演变

Formation and Evolution of Feudal Land Tax on Medicinal Materials in the Ming and Qing Dynasties

中国古代有地方向中央进贡药材的惯例。明朝时太医院将所需药材摊派给各地分别贡纳,药材土贡成为部分地区的额外负担。明后期“一条鞭法”改革后,药材土贡开始折银上缴,至清朝基本实现了白银化,但白银化后的药材税沿用实物土贡时的分配方式,在税理上具有显然的不公平性。药材税的演变折射着明清财政制度的发展历程,体现出古代财政思想中的某些弊端。

In ancient China, it was a routine practice for local officials to tribute medicinal materials to the imperial palace. During the Ming dynasty, local governments were ordered to tribute needed medicinal materials to the Imperial Academy of Medicine, making Tugong(local products tributes) become an extra burden for some regions. After the reform of the “Yitiaobian(Collected Tax in Silver) Law” in the late Ming Dynasty, the tributes of medicinal materials began to be paid in alternative silver coins, and eventually evolved to the payment of silver coins in the Qing Dynasty.However, the silverized tax on medicinal materials was tolled according to the proportion the same as that of local products tributes, which was clearly unfair in terms of tax management. The evolution of the tax on medicinal materials reflects the development of the fiscal system and certain shortcomings of financial thoughts in the Ming and Qing dynasties.