明 宣德･正統年間의 稅糧 감면과 財政 상황

Abstract

Was one of the factors behind the implementation of the juanna system(捐納制) in the mid-Ming period was a financial shortage? I analyzed the measures for the tax reduction in the era of Xuande and Zhentong when disasters began to occur frequently to prove my hypothesis. I tried to show the proportion of tax reductions and exemptions in each region and how much it accounted for the total finance of Ming dynasty. Ultimately, I attempted to show the trend of the finance in Ming dynasty. The targets of tax reductions were lands of government and civilians and lands cultivated by soldiers. Taxes on government-owned land were reduced by three-tenths approximately. Taxes on civilian-owned land and land for soldiers were reduced by two-tenths to five-tenths approximately. However, tax reductions were differed depending on the time, region, and size of the disaster. In the total tax revenues from the north territories to the territories of Huanan(華南) and Xinan(西南), the reduction rate accounted for 20 to 30 percent in general. It is the reduction of the so-called “two-tenths to three-tenths” written in the Annals of the Ming Dynasty. Also, it is true that there have been cases of reduction of five-tenths or more. In particular, the territory of Jiang Huai(江淮) was known as one of the most heavy taxes supported the finances of Ming dynasty. Approximately it accounted for 38% of the total budget. The disaster in the area immediately dealt a heavy blow to the finances of the Ming dynasty. I analyzed how much the proportion of tax reductions accounted for Ming's finances. The tax reduction of seventh year of Xuande accounted for 8.8 percent of total tax revenue. The tax reduction of fifth year of Zhentong accounted for 11 percent of it. In particular, a huge amount of money was appropriated for military forces to strengthen the Beijing defense system or the peripheral defense system. It was due to the affair in which the emperor was taken prisoner in the 14th year of Zhentong. Since the second half of the reign of Zhentong, financial pressure has intensified.