第四百七十六章 税收之弊 二更...(1 / 2)

执宰大明 小黑醉酒 0 字 2021-03-29

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在外界看来,讲武堂交趾商务司的建立是李云天为了稳定和发展交趾的商业,实际上由于纳入了云屯市舶司,意味着李云天已经拉开了交趾与南洋诸国海上贸易的大幕。</p>

因为有着讲武堂的背景,故而自从交趾商务司成立后,交趾各地方衙门都对其忌惮三分,谁也不敢轻易招惹到它,这无形中确保了交趾商业事务的顺利发展。</p>

交趾商务司中的各个部门中,李云天最看重的无疑是云屯市舶司,可以预想的是,随着交趾与南洋海外贸易的开启,云屯市舶司将承担商品出关和入关检验、清查的重任,并且收取税金,责权重大,不能有丝毫的马虎。</p>

虽然云屯市舶司现在毫不起眼,在大明的四大市舶司中不仅成立时间最短而且地位也最低,但李云天知道这一切都只是暂时的,一旦交趾和南洋诸国海外贸易开启,它将成为四大市舶司中最为耀眼的一个。</p>

因此,李云天在挑选云屯市舶司官员和吏员的时候格外慎重,全部都要通过相应的考试和考核后才能就任。</p>

不仅如此,李云天还特意奏请了宣德皇帝,让户部派员进驻云屯市舶司,负责审核市舶司所收受税金的数额,审核后的税金一半归交趾,另外一半上交户部国库。</p>

值得一提的是,李云天此举虽然看起来微不足道,而且也并没有引发外界的关注,但它在大明却是一个不折不扣的破天荒之事,不仅使得大明第一次出现在了专职的核查人员,而且还首次明确了地方所收税金中地方衙门和中央户部所占的比例。</p>

之所以说“首次”,是因为大明的财政税收制度与元朝和宋朝不同,造成了他独特的税收体系。</p>

据史料记载,明朝每年中央财政收入有数百万两白银,而只有江南半壁江山的南宋财政收入却达到了一亿贯,换算一下的话也就是一亿两白银,这直接导致明朝末年朝廷无法拿出军饷支付各地剿匪以及后金军作战的费用。</p>

明朝的财政税收制度自然与明太祖有关,洪武皇帝出身赤贫,一生节俭,不仅严格皇族子孙平时生活用度勤俭节约,而且给官员的俸禄待遇也是历朝历代最低的,再加上户部官吏从中克扣,导致那些单单依靠俸禄过活的官员家境清贫。</p>

例如,时任知县的海瑞光靠俸禄一年都很难吃上一顿肉。</p>

洪武皇帝不仅节俭,而且惩贪之厉也是恒古未有,剥皮实草等酷刑就由此而来。</p>

依照常理,有洪武皇帝坐镇再加上经济的发展,明朝的国库收入不说比南宋高出许多,最起码也要持平才对。</p>

可实际上拥有亿万人口的明朝每年中央财政收入仅仅几百万两白银,远逊南宋的税收。</p>

值得一提的是,在明朝以前白银并不是市面上的主要流通货币,主要流通的货币是铜板,一贯铜板的价值约等于一两白银。</p>

明朝中央的一年的税收之所以一直保持在数百万两,而南宋动不动税收就高达1亿贯,除开白银与铜板的换算比例发生的变化外,有两个原因至关重要,否则清朝顺治时候税收就达到了两千多万两白银,而明朝即使藏富于民也不止区区的数百万两。</p>

第一个原因是,明朝在张居正实行“一条鞭法”以前税收体制继承的是唐宋以来的两税法,交实物税,也就是交米麦丝棉等农作物,而不必交银子。</p>

即使“一条鞭法”推广后也只是夏粮及经济作物以银子交税,而秋粮依然是以实物大米交税。</p>

所以,明中后期以前的岁入的数百万两白银,实际上是除农业税以外的其他诸如商业税、盐课税、矿税等。</p>

第二个原因是最为重要的,也是明朝中央财政穷困的关键。</p>

依照洪武皇帝的定制,明朝中央财政与地方财政是分开来算的,地方税收直接归入地方政府,就地收支,不必上缴到户部。</p>

根据史料记载,明朝初期每年的实物税收大概能折算为3000万石米,以一两银子两石米计算,明朝实物税折银大概为一千五百万两白银。</p>

再加上明初中央实际税收两百万两白银,以及地方上的总税收一千四百两,明朝初期的财政总收入为三千多万两白银。</p>

南宋与明初白银的购买力相当,虽然明初的税收比不上南宋,但是比后来的清朝是要富裕许多。</p>

清朝在康熙年间岁收达到近三千万两白银,乾隆时期则近五千万两,不过由于明朝中后期日本和南美洲的白银大量流入,导致清朝白银的购买力远低于明朝,所以明朝的财政收入高于清朝。</p>

Tip:书名会因各种原因进行更名,使用“作者名”搜索更容易找到想看的小说。
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