A Study On Chaoguan System In Ming Dynasty (1429-1644)

Resting upon considerable historical materials research,this dissertation explores Chaoguan system in Ming dynasty by primarily focusing on two specific customs:Xushu Guan and Beixin Guan.It aims to illustrate the core principles of Chaoguan system through clarifying its contents both from macroscopic and microscopic perspectives,as well as the relationship between Chaoguan and the financial and socio-economic structure of Ming dynasty.Hopefully,it would add a lateral perspective not only to our understanding of the mutuality between the customs institution and economic system,but also to our reflection on the current reform of the finance and taxation system.This dissertation is composed of the following parts:Chapter one,as an introduction,describes the objects of the study and give a general introduction about the previous academic researches,as well as brings forward the materials,theories,methodologies and approaches implemented in this dissertation.Chapter two sketches the business taxation,the institutional predecessors,the objective condition and the subjective motivation in the establishment of Chaoguan system in Ming dynasty.This part argues that Ming government's institution of Chaoguan system originated in a broad historical context:it was both a sort of extension of the traditional business taxation and continuation of the customs systems in previous ages:it was deeply emangled with vast objective factors,like the capital-moving to Beijing and the development of the society,economy and transportation system in early Ming era:meanwhile it was also involved a series of subjective motivations by Ming government,like circulating the paper money, controlling the long-distance trades,increasing the state revenue,as well as meeting the royal luxury consumption.Chapter three demonstrates the process of the establishment of Chaoguan system in Ming dynasty,dependent on two case studies:Xushu Guan and Beixin Guan.This part argues that it had been a very long history from the initiation to the consummation of Chaoguan system,with its ups and downs in different periods and places.As a state institution,it had been basically founded in the middle Ming period through twice large-scale constructions in the 4^th year of Xuande period(1429),the 1^st year of Jingtai period(1450) and thrice extensive reforms respectively during Zhengtong period,the 1^st year of Chenghua period(1465),and the 4^th year of Chenghua period(1468).Since then,the System had been no big change except one or two establishment and abolition.From the late Wanli period,there had been a process of non-institutional establishment of customs.During the entire Ming dynasty, Ming government had founded fifteen customs institutions,only eleven of them remaining to the end of its domination and eight of them—Hexiwu,Lingqing, Huai'an Yangzhou,Jiujiang,Suzhou(Xushu),Hangzhou(Beixin) and Chongwenmen as its skeleton frame.Chapter four explores the errand system in state institution and its implement in Xushu and Beixin,as well as the reasons of its frequent modification.This part argues that the establishment of the errand system,similar with Chaoguan system,went through a long,step-by-step process.Ming government successively carried out five practice modes:sending imperial censors working together with officials of Revenue; supervising by grain-taxation officials or special officials;supervising solely by officials from Ministry of Revenue;supervising by the magistrate delegates; supervising by the errands from Nanking Ministry of Revenue.In in the 6^th year of Hongzhi period(1493),the government finally decided to act according to circumstances and adopt the mode in which the Ministry of Revenue,Nanking Ministry of Revenue and the magistrate respectively sent errands to supervise the taxation and the eight main customs were charged by errands from the Peiking and Nanking Ministry of Revenue.Since then,there had been several improvements. During Mid and Late Wanli period,government sent eunuchs as tax-collectors to supervise the taxation of customs which this is a non-institutional errand implement.Chapter five gives a comprehensive illustration of the objects,rate,regulations, and amount of the tax from Chaoguan,as well as its distribution and usage.This part argues that the tax objects went though a changing process,from the paper money taxation,to the paralleled paper and coin taxation,then the proportional taxation of silver,and finally to the alternate coin taxation and silver taxation.The rate, regulations and amount of taxation remained relatively stable and had been little variation in the Early and Mid Ming;however,all of them experienced a series of large-scale changes,like the rapid increase of regulations and amount in the Late Ming.The taxation were distributed as the salaries of government officials and Soldiers,boundary military payment,disaster relief fund,water conservancy funds, royal reward,construction funds of palaces and royal tombs and so on.The distribution proportion was that one half belong the state spending and the other to the royalty.The taxation from Chaoguan played a very important role in the fiscal revenue,with its amount only less than that of the land tax and salt tax and its largest increment tax as the most flexible type of taxes.Chapter six summarizes the historical role and influence in the fiscal revenue, economy,and society of Ming dynasty played and exerted by the Chaoguan system. Meanwhile,it reflects the theoretical principles underlying the state institution and then gives a brief discussion about several possible methodologies for the further study of Chaoguan system in Ming dynasty.Overall.this dissertation consists of a series of dialectical methods:it concerns the integrated interpretation and case studies,the diachronic and synchronic research, as well as the institution and its operation:it utilizes the macroscopic analysis and the microscopic demonstration,as well as the theoretical interpreting and material supporting.It aims to give a comprehensive and systematic illustration of the specific contents of Chaoguan system and the mutual influence between Chaoguan system and the vicissitudes of the society,commodity economy in Ming dynasty.