明代四川开中法的施行与实绩  

The Implementation and Achievements of the Kaizhong System in Sichuan During the Ming Dynasty

作　　者：宋上上 SONG Shangshang

机构地区：[1]北京大学历史学系

出　　处：《盐业史研究》2024年第3期51-59,共9页Salt Industry History Research

摘　　要：明代四川开中法始于洪武四年(1371),沿着松潘—建昌一线展开,户部根据军情缓急,权宜开中。景泰以后开中地点集中于松潘,开中盐引种类限于川盐。商人从成都收买粮米,运至边仓上纳,然后在盐司支盐,可以获得一倍以上的利润。商人按照既定盐引官价,上纳相应价值的粮米,每年开中盐粮大约2.66万石,占松潘所需军饷的三分之一左右。开中法鼓励商人输挽粮米,减轻军民转运劳苦,缓解了边粮不足的问题,但商人纳粮价值少于纳银,官府获利不多。因此,正德元年之后,四川不再开中纳粮,户部将四川盐课全部折银征收,由商人代纳灶课,灶户偿还食盐。盐课折银共计7万余两,成为明后期四川提举司办纳岁额。The Kaizhong System in Sichuan during the Ming Dynasty began in the fourth year of the Hongwu reign(1371),extending along the line from Songpan to Jianchang.The Ministry of Revenue has decided to implement and suspend the Kaizhong System policy based on the urgency of the military situation.After the Jingtai period,the places where grain was collected were concentrated in Songpan,specifically selling Sichuan salt.Merchants would purchase grain in Chengdu,transport it to frontier warehouses,and in return,receive salt from the Salt Administration,yielding a profit of over 100%.Merchants paid the same value of grain based on the pricing of salt,with an annual salt-grain of approximately 191.52 kilograms,accounting for about one-third of the military expenses required in Songpan.The Kaizhong System encouraged merchants to transport grain,reduced the burden of transportation for the people and alleviated the problem of food shortage.However,the value of grain provided by merchants was less than that of silver,leading to limited profits for the government.Consequently,after the first year of the Zhengde reign,Sichuan discontinued the salt-grain method.The Ministry of Revenue converted Sichuan’s salt taxes entirely to silver collection,with merchants paying the salt tax on behalf of the salt producers,who would then repay the merchants in salt.The total silver tax collected amounted to over 70,000 taels,forming the annual revenue for the Sichuan Salt Administration in the late Ming period.

关 键 词：四川 开中法 盐课折银 盐粮斗头 边饷 

分 类 号：K248[历史地理—历史学]