《维扬关志》所见嘉靖初年扬州钞关的征税程序及单票使用  

The Taxation Procedures and Usage of Bills and Notes in Yangzhou Billing Tollgates in Early Years of the Reign of Jiajing of Ming Dynasty as Seen in Weiyang Tollgates Records

作　　者：宁浩 Ning Hao

机构地区：[1]南开大学中国社会史研究中心暨历史学院

出　　处：《中国地方志》2024年第5期88-100,M0006,共14页China Local Records

基　　金：2022年度国家社科基金重点项目“明代江南家谱文献的分类整理与专题研究”(项目编号22AZS009)阶段性成果。

摘　　要：《维扬关志》是反映明嘉靖初年扬州钞关建置的志书。由该志可见扬州钞关遵行朝廷指示,采用“挂号、写单、检收、领筹”的征税程序,并向过关船户提供纳税单票。与此同时,钞关为提高运作效率,谨慎任用有专业能力的铺户,自主设计船票以分流通泰盐船。朝廷指示和钞关自我改造对遏制钞关舞弊行为、提高钞关运作效率发挥作用,但仍有弊端,伴随着明后期朝廷强化监管与区域经济发展的新变化,钞关体制的监察完善与效率提高是一个长期持续的过程。Weiyang Tollgates Records is a set of local records reflecting the establishment of the Yangzhou billing tollgates in early years of the Reign of Jiajing of Ming Dynasty.From this we can see that the Yangzhou billing tollgates followed directions of the Imperial Court,adopted taxation procedures of "registration,billing,collection,and issuing tokens",and provided boat owners passing by with tax receipts.Meanwhile,to improve operation efficiency,the billing tollgates cautiously appointed agencies with expertise to autonomously design boat tickets to divert Tongtai salt shippers.Directions from the Imperial Court and autonomous reforms played the role of containing fraudulent practices and improving efficiency of billing tollgates,but there were still deficiencies.Along with strengthening of supervision and new changes in regional economic development in late Ming Dynasty,the perfection of supervision and improvement of efficiency of the billing tollgates system became a long and sustained process.

关 键 词：《维扬关志》 扬州关 钞关 征税程序 税票 

分 类 号：K29[历史地理—历史学] F812.9[历史地理—中国史]