Research For Revised The Rules Of Taxes And Corvée By Yangzhou Government In The Late Ming Dynasty

The system of the taxes and corvée and the books of taxes and corvée reflect the situation of taxes and corvée in a certain period of a dynasty.The local regulations on taxes and corvée in Yangzhou government of Ming Dynasty came into being along with the continuous improvement of the "One Lash Method" since the Jia,Long and Wan.It was used to "budget" the local finance and stipulate the taxes and corvée money and grain sent by the counties in Yangzhou government.Its continuous "new discussion" and "revised" in the development also showed a certain degree of development vitality.In the late Ming Dynasty,there were serious difficulties in taxes and corvée in all parts of the country,Yangzhou government was no exception.In 1615(the forty third year of Wanli's reign),Yangzhou government Revised the Rules of Taxes and Corvée which reflected this social and historical phenomenon.Combined with the problems of local taxes and corvée at that time,the objective reasons for the reformulation were clear,which also reflected that the leading reformers Xiong-Shangwen and Wu-Weiqian were influenced by the subjectivity of the thoughts of the Zhixiu school.The summary of the detailed implementation rules as the guiding standard for the revised the rules of taxes and corvée.Based on the analysis of the composition of taxes and corvée of money and grain,and the changes of articles before and after the revision of the regulations,this paper demonstrates the problem of "combination of taxes and corvée" in the normal research for "One Lash Method" in specific areas.The standard of taxes and corvée collection in Yangzhou government is complex and varied,and the level of tax is far from the red line of "heavy tax".The proportion of money and grain of "Population" and "Farmland" two factorsproves that the monetization trend and the taxes and corvée spread into the farmland are further expanded.In addition,pay attention to "money and grain from the ticket" as a form of the taxes and corvée collection and audit documents,which is also a display of the results of revised under the change of increase and decrease.Revised the Rules of Taxes and Corvée embodies the interaction and interactionbetween the central government,the local government and the common people.To a certain extent,it affirms the positive social influence on the national economy,the people's livelihood and the official admonitions at that time.The evolution of the early Qing Dynasty also reflects its value of the times.Later,the development process was interrupted due to factors such as "Three Tax Levies" and so on.The external cause was that "the disadvantages of time" were greater than "the disadvantages of law".Further referring to Huang-Renyu's understanding of financial management in Ming Dynasty and the characteristics of financial structure in Ming Dynasty under the concept of "The Original Amount" in Yanjing-Maoshu,we can see that the essence of the decline of Taxes and Corvée economy in late Ming Dynasty was the contradiction between rigid economic system and social development that was difficult to reconcile.