减税制度安排与明王朝的财政危机

已有的研究认为明王朝为减轻纳税人的负担,确定了很低的田赋,但这又造成了政府的财政困难。为缓解财政危机,政府便通过征收各类差役来进行补救。这种补救措施事实上却导致了更高的实际税率,进而加剧了明王朝的财政危机。但是,歧视性的税收减免制度安排所引起的利益分化、套利行为和＂农民失地＂等诸多问题,进一步破坏了农业生产,才是明王朝财政危机的主要原因。

The Tax Relief System Arrangement and the Fiscal Crisis of Ming Dynasty

Some researches show that the Ming Dynasty kept a very low tax to lighten the burden of taxpayers,but this caused fiscal difficulties of the government.In order to deal with the financial crisis,the government remedied it through corvee collection.Such remedies were in fact resulted in a higher tax rate,thus exacerbated the Dynasty’s fiscal crisis.This study points out that the differentiation of interests,arbitrage behavior and farmers farmland lost which were caused by the discriminatory tax relief system further damaged the agricultural production,thus it is the main reason of the Dynasty’s fiscal crisis.