论明代贵州的田税制度的变迁

The Changes of the Land Tax System in Guizhou Province during the Ming Dynasty

明代贵州田税制度的推行,经过了一个从无到有、从有至全的变化过程,即从明太祖时期贵州的田亩无尺籍、田税无定额,到明朝中期以后贵州的田亩局部尺籍、田税逐渐有额和田亩全面丈量、田税差别征纳,再到崇祯时期的耕地统一管理、田税统一征收。在这个过程中,明朝对贵州各地的田税实行统一额定标准,最终将贵州的田税由朝廷进行全部直接征纳,并纳入其地方财税管理系统。通过查考相关史料,梳理分析明代贵州的三类田税在不同时期表现的不同特征、产生的不同影响,分析明朝时期贵州田税制度的变化过程及特点。

In the Ming Dynasty,the implementation of Guizhou's field tax system underwent a process of change from scratch,from there to the whole,that is,from the period of Emperor Taizu of the Ming Dynasty,Guizhou's acres of land without a ruler,field tax without a fixed amount,to the middle of the Ming Dynasty,Guizhou's acres of land after the partial ruler,field tax gradually have the amount of acres of land and acres of land and comprehensive measurement,field tax differential levy,and then to the period of Chongzhen,arable land,unified management,unified collection of field tax.In this process,the Ming Dynasty implemented a uniform rating standard for field taxes in all parts of Guizhou,and eventually all field taxes in Guizhou were directly collected by the imperial court and incorporated into its local financial and tax management system.Through examining relevant historical materials,combing and analysing the different characteristics and impacts of the three types of field taxes in Guizhou in different periods of the Ming Dynasty,we analyse the process of change and characteristics of the field tax system in Guizhou during the Ming Dynasty.