명 말 崇禎年間의 재정과 군비 조달- 加派와 捐納 등을 중심으로 -

Abstract

Over the second and third years of Chongzhen emperor the large number of Jurchen attacked and drove Peking under martial law. In the third year, BI zì yan, the Minister of Revenue, again raised the taxation by 3 li(釐) from per mu(畝) 9 li(釐) to cover the war expenditure. At the same time BI zì yan(畢自嚴) also levied a tax on the eight prefectures of Hebei province which had been exempted from taxation. Due to the increased tax, people were in extreme need during the years of Chongzhen reign. The officials pressed the populace for more tax with a loud voice in the field. People were tragically forced to traffic in their children and split the bones for firewood. Along with the increased tax, local students were required to pay annual grain(稅糧) 2 dan(石) and corvee(徭役) for 2 man(丁), which had not been levied for the past years. In other word the government launched a new taxation on local students. And the Juanna system for them continued to supply financial resources. Considering the increased taxation, the levy of tax on local students, and the change of the Juanna system, we could find two main features of the financial situation during the reign of Chongzhen emperor(崇禎帝). Firstly, officials in charge of the Ministry of Revenue thought that tax increase should be the best way to secure more financial resources. Secondly, the rich and the gentry were liable for taxation, regardless of tax increase, student taxation or the Juanna system. It was military or civilians Junxiu(俊秀) or Junxiu’s children, student of the Imperial College(監生), students in feudal society(生員), and petty official(胥吏), who were the object for taxation to cover the invasion of the Jurchen and natural disaster of farmers, as BI zì yan, the Minister of Revenue, then understood that the rich and the gentry must be the people with a fortune and a heavy tax.