英文摘要 |
The li-chia 里甲 system, which operated at the lowest administrative level in Ming China's fiscal hierarchy, played a vital role in both tax collection and labor conscription. In 1381, the central government ordered the local governments to compile ''yellow registers'' (huang-ts'e, 黃冊), thereby providing the Ming government the machinery with which to collect agricultural taxes and register conscript labor. The mechanics of this machinery-the li-chia system-were officially inaugurated in the same year. |