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논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 저널정보
- 동양사학회 동양사학연구 東洋史學硏究 第149輯
- 발행연도
- 2019.12
- 수록면
- 147 - 182 (36page)
- DOI
- 10.17856/jahs.2019.12.149.147
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초록· 키워드
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This article includes the origin of the impositoj on merchant ships departing from Haicheng county(海澄縣), Fujian Province(福建省) in the Wanli reign. According to Dong Xi Yang Kao(東西洋考), in the middle of Longqing reign, taxation of merchant ships departing from Yuegang, located in Haicheng county, but its origin has not been revealed. But according to a memorial written by Liu Yaohui(劉堯誨), who was the Grand Coordinator of Fujian in Wanli reign, taxation was first conducted in 1572, the 6th year of Longqing reign. Luo Qingxiao(羅靑霄), a Mayor of Zhangzhou prefecture(漳州府知府), seeking to alleviate the tax burden imposed on people in Zhangzhou, persuaded Yin Congjian(殷從儉), the Grand Coordinator of Fujian, to impose on merchant ships departing from Haicheng county.
Liu Yaohui, the successor of Yin, reported to the Ming court that taxation of merchant ships in Haicheng county had been conducted by Fujian government, and he established some local ordinances on taxation of merchant ships, which was probably cited from ordinances established by Yin.
Meanwhile, the prime minister Zhang Juzheng(張居正) planned to establish a system to reinforce the tax imposition across the whole country, and he nominated Liu as the Grand Coordinator of Fujian to reinforce the system in Fujian. Liu accused Luo of his corruption and poor achievement in tax collection. In fact, Luo was worshipped as a competent officer in Zhangzhou, for alleviating tax rates. But it was the main element to reduce the tax for maritime defense. So Liu needed to dismiss Luo from his post to show his will to increase local taxation in Fujian. And Liu ordered Shen Zhi(沈植), the assistant officer of maritime defense, to establish ordinances on taxation of merchant ships departing from Haicheng county.
Liu Yaohui, the successor of Yin, reported to the Ming court that taxation of merchant ships in Haicheng county had been conducted by Fujian government, and he established some local ordinances on taxation of merchant ships, which was probably cited from ordinances established by Yin.
Meanwhile, the prime minister Zhang Juzheng(張居正) planned to establish a system to reinforce the tax imposition across the whole country, and he nominated Liu as the Grand Coordinator of Fujian to reinforce the system in Fujian. Liu accused Luo of his corruption and poor achievement in tax collection. In fact, Luo was worshipped as a competent officer in Zhangzhou, for alleviating tax rates. But it was the main element to reduce the tax for maritime defense. So Liu needed to dismiss Luo from his post to show his will to increase local taxation in Fujian. And Liu ordered Shen Zhi(沈植), the assistant officer of maritime defense, to establish ordinances on taxation of merchant ships departing from Haicheng county.
목차
Ⅰ. 머리말
Ⅱ. 隆慶 6년 海澄縣 餉稅 징수에 관한 검토
Ⅲ. 중앙 권력의 海澄縣 침투
Ⅳ. 맺음말
參考文獻
Abstract
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