橘化为枳:明一条鞭法的北方困境  

The Conflicts Caused by the Implementation of the Local Policy into the Whole Country

作　　者：吕杨[1] 

机构地区：[1]南京大学历史系,江苏南京210093

出　　处：《西北师大学报（社会科学版）》2010年第2期43-50,共8页Journal of Northwest Normal University(Social Sciences)

摘　　要：一条鞭法既是明代东南地区赋役改革的总结,又是中国古代的一项重要赋役制度改革,不仅简化了赋役项目和征收手续,以银代役,而且赋役合一,具备了摊丁入地的因素,为赋役征收的一元化,迈出了重要的一步。但一条鞭法是带有浓厚东南地域色彩的赋役制度,在北方推广时遭到强烈的抵制。通过对一条鞭法在北方推行过程中所出现问题的探研,探讨区域政策推行全国过程中产生矛盾的原因。Single-whip method of taxation is not only the summary of taxation innovation in southeast areas in the Ming Dynasty, but also the important taxation innovation in ancient China, which simplified the procedures of collecting taxes, and combined taxes and corvee. However, single-whip method of taxation was resisted in the process of implementation in north China. This paper, based on the problems of implementation of single-whip method of taxation in North China, discussed the causes of the conflicts.

关 键 词：一条鞭法 赋役制度 江南 地域差别 

分 类 号：K248[历史地理—历史学]