明 萬曆年間의 재정 위기와 捐納 시행

Abstract

In Wanli(萬曆) reign, there were 3 major military campaigns (3大征= Bobai Rebellion in NingXia(寧夏), Japanese invasion of Korea, Yang Ying Long(楊應龍) Rebellion) and uncountable natural disasters (flooding and drought) occurred around China. The Wanli Emperor (萬曆帝) gave relief or tax exemptions for people, that suffered from the natural disasters. In the empire’s 27th year, The emperor had 2 sons born after the other. The empire’s ordered the people to bring 24 million Liang (兩) silver from Taicang warehouse (太倉庫). At that time, the Ming Empire’s total income was only about 4 milion liang silver. But they already spend over 4 milion liang silver in maintaining border military legions. Also, when Empire performed national ceremonies, they had to purchase precious treasure such as goods made from gold or jade and expensive perfumes. They spent 24 million liang silver. This amount of money was about 5 times more than their normal annual income. The Ministry of Revenue, have no way to maintain that amount of budget. Ming Empire had to find a source of income, in order to maintain the excessive budget. They frequently used Juanna system(捐納制). At that time Wanli Emperor used Juanna as a temporary solution, but the Ministry of Revenue thought Juanna was the most effective and best solution for this economic crisis.