江汉大学学报(社会科学版)

明初的"洪武型财政"以实物本色与亲身行役为主要内容,编户与国家之间存在着极强的人身依附关系。湖北地区的赋役结构在明初呈现出一定的地域特色,中东部地区以田赋与湖课为主要的收入,西部地区的财政收入以田赋为主。到了弘治年间,湖北的地方州县开始对运往京库的部分田赋折银。至嘉靖年间,地方州县赋役折银的范围与比例都进一步扩大。在部分州县,役的银差与力差在明中叶已实现全部折银;田赋的征收以"一条边"(1)的形式展开;夏税秋粮折银的比重也相应增加,存留本地的部分已多过起运京师的部分。由此可见,湖北地方州县的赋役货币化演变自弘治年间已开始,这种来源于民间社会自下而上的改革实践,使万历年间朝廷自上而下推行的赋役改革在一个半世纪的准备下得以进行。湖北地区自弘治年间开始的赋役折银与赋役合并,是经济领域的白银货币化对赋役制度的冲击,同时也是万历年间财政改革的前期铺垫。从更深远的社会意义上来说,赋役领域的货币化趋势,推动了明代国家的转型,使国家与编户齐民之间从高度的人身依附关系,转变为货币关系,编户的人身依附减轻。可以说,万历年间的财政改革,是赋役制度自下而上变革的延续与突破,而不是改革的开始。

The Hongwu type of finance in the early Ming Dynasty mainly featured in-kind of rice and wheat and corvee(services in person away from home),and people recorded in household registration were strongly attached to the state.The taxes and corvee structure in Hubei region had a certain local features in the early Ming Dynasty:the revenue in the mid-eastern part mainly came from land and lake taxes,while the fiscal revenue in the western part mainly relied on land taxes.When it came to the Hongzhi period,the prefectures and counties in Hubei region began to convert part of the taxes that were to be shipped to the capital storehouse into silver.In the Jiajing period,the scope and proportion of taxes and corvee converted into silver in local prefectures and counties were enlarged.In the middle of the Ming Dynasty in some prefectures and counties,corvee,including silver and labor service,was both changed into silver;the collection of land taxes were carried out in the form of Yitiaobian (One Side);the proportions of summer taxes and autumn grain crops converted into silver were also increased,and the part preserved locally exceeded that was shipped to the capital city.It can be concluded that the monetization evolution of taxes and corvee in the prefectures and counties of Hubei region started in the Hongzhi period;and such a bottom-up reformative practice originated in the folk society made it possible for the implementation of the top-down taxes and corvee reform by the royal court in the Wanli period after a century and half preparation.The merge of taxes and corvee converted into silver and taxes and corvee in Hubei region since the Hongzhi period was an impact of silver monetization to the taxes and corvee system in the economic domain,as well as an early stage foreshadowing of the fiscal reform in the Wanli period.In terms of a more profound social significance,the monetization tendency in the taxes and corvee domain promoted the national transformation in the Ming Dynasty,and the highly personal dependent relationship between the state and the ordinary people was changed to that of money,thus reducing the personal bondage of the registered household.It can be said that the Wanli fiscal reform was not the beginning of a reform,but the continuation and breakthrough of the bottom-up change of the taxes and covee system.