【作者】 余清良；

【导师】 陈支平；

【作者基本信息】 厦门大学 ， 专门史， 2008， 博士

【摘要】 本文以明代钞关制度和浒墅、北新两个具体钞关为研究对象,在充分的史料考实基础上,旨在从宏观和微观两个层面厘清其制度的具体内容,把握其制度内核,同时兼以探讨其与明代财政和商品经济发展之间的关系及其所起的影响和作用,以期能从一个侧面解析明代社会的财政和商品经济结构,加深对中国历史上榷关制度与经济体系之间互动关系的认识,为我国当前推进的财税制度改革提供一些历史性的思考。全文共分为五个部分:第一章主要是介绍本文的研究对象,对本课题研究的学术史进行回顾,并简要地说明本文所运用的资料、理论和研究方法。第二章主要是从明代商税的制度内容、钞关的制度本源、明初设置钞关的客观条件和主观动因等方面考察明代创制钞关制度的历史背景。文章认为明政府之所以创行钞关制度,有着广泛的历史背景,其既是明政府对传统商税内容的一种扩展,又是对历代榷关制度的一种承继,亦和明初社会经济、水陆交通的发展及迁都北京等客观条件的具备密不可分,同时又先后贯有明政府为了疏通钞法、加强对长距离行商贸易的控制和管理、增加国家财政收入、满足皇室贵族消费等主观动机和目的。第三章主要是对明代钞关建置的整体发展脉络和浒墅、北新二钞关的具体建置沿革情况,进行了全面、详细地考证和梳理。文章认为明代钞关制度从其创制到最后完善经历了一个很长的历史过程,不同时期、不同钞关的具体兴革不一。其整体建置沿革主要经历了宣德四年(1429年)和景泰元年(1450年)的两次大规模创建以及正统年间和成化元年(1465)、四年(1468年)的三次大规模兴革,到明中期以后,钞关的整体建置已基本稳定,但亦有个别钞关的增建和裁废,至万历中后期时,其还经历了一段制度外的建置过程。终明一世,明政府共前后建置过十五个钞关,至明亡时则止存有十一个,其中河西务、临清、淮安、扬州、九江、苏州、杭州以及崇文门宣课分司等八大钞关为其核心和主体。第四章主要是对明代钞关的整体差官制度及浒墅、北新二钞关的具体差官方式进行了全面地探讨和考述,并分析了其中频繁变更的原因。文章认为明代钞关的差官制度同其建置一样,也并不是从一开始就得以完全建立的,而是伴随着其建置的变革,进行了不断的调整和变更,经历了一个从创制到确立再到逐步完善的长期变迁过程。终明一世,明政府在制度内先后共尝试、施行了派遣钞关御史和户部官共同监收、由“收粮官兼管”或“原设官员收受”、单独由户部差官监收、由地方官选委佐贰官监收和由南京户部差官监收等五种不同的具体差官方式,直至弘治六年(1493年)时才最终确立了因关而异,由户部、南京户部和地方官府三者分别差官监收船料钞的差官制度模式,其中八大主体钞关主要由南、北两户部进行差官。在确立这种因关而异的差官制度之后,明政府又先后对其进行了多种方式的改进和完善。在万历中后期时,还一度出现了由税监衔命坐镇钞关监榷这种制度外的差官方式。第五章主要是全面总结明代钞关制度在明代财政和社会经济中的历史地位和作用,同时对明代钞关制度内容中所蕴含着的各种理论问题进行简要地概括并加以思考,并简要地谈谈进一步深化、拓展明代钞关制度研究的几个思路。本文既有整体认识,又有个案分析,即从宏观进行把握,又从微观进行论证,并兼顾到其历时性与共时性,制度规定与实际操作,理论阐释与史料佐证等标准相统一的双重要求,力求能较为全面、系统地阐明明代钞关制度的具体内容及其所起的社会作用和明代商品经济变之间的互动关系。更多还原

【Abstract】 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.更多还原