从榷关税收看明朝的纵商行为

明朝中后期商业繁荣,主要体现在市镇的兴起、商帮的出现、频繁的区域性物流等方面。按照常规思路分析,经济发展和商业繁荣的背后,应该是商税征收数额的增加。但是,通过对明朝中后期榷关税收统计所呈现的数据来看,出现了一个怪圈,那就是这一时期商税在国家财政中所占的比重过低。究其原因要归咎于商人千方百计逃税、地方官员督办不力等多个方面,而源头则在于明朝政府的纵商行为,这也正是一直以来我们往往受传统重商思想所遮蔽的问题。由此可见,我们需要重新审视明朝对于商人的实际控制能力。

Observing the Commercial Indulgence Action during the Ming Dynasty from Que Tariffs

Business prosperity of Ming dynasty,was reflected in the development of domestic industries,the rise of the town,the emergence of the various businessman gangs,frequent regional logistics.According to the natural thought,there should be a commercial tax increases behind the economic and business boom.However,according to the statistics of Que tariffs in this time,there is a strange result,that is,tariff on commercialism accounts for a very low percentage in national finance.The incompetent supervision of local officials and the merchants’ indulgence led to the merchant’s tax evasion,which were the main reasons of low revenue,whose origin lies in Ming government’s indulgence of commercialism,which is also a hidden problem behind traditional concept of emphasizing commercialism.So we should reexamine Ming government’s competence in controlling commercialism)