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Root / 中國漢文 / raw / 清朝 / 明會要 / 明會要__juan_42.txt

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商稅

太祖初收官店錢，即吳王位減收官店錢，改在京官店爲宣課司府，縣官店爲通課司。凡商稅，三十而取一，過者以違令論。

洪武初，彰德稅、課司稅及蔬果、飲食、畜牧諸物，帝聞而黜之。

九年，山西平遙主簿成樂秩滿，來朝上，其考曰：「能恢辦商稅。」帝曰：「稅有定額，若以恢辦爲能，是剝削下民，失吏職也，州考非是。」命吏部移文以訊。

十三年，諭戶部曰：「曩者奸臣取斂稅及織，悉朕甚恥焉。自今軍民嫁娶喪祭之物、舟車絲布之類皆勿稅，罷天下抽分竹木場。」先是戶部奏天下稅課司局徵商不如額者百七八十處，遂遣中官國子生及部委官各一人覈實，立爲定額，至是吏部言稅課司歲收額米不及五百石者三百六十四處，宜罷之，報可。（以上《食貨志》）二十年，戶部言天下稅課視舊有虧，宜以洪武十八年所收爲定額。帝曰：「商稅多寡，歲有不同，限以定額，豈不病民？」不從。（《三編》）永樂十年，令各處巡按御史及按察司官體察課程，凡有加倍增收

https://ctext.org/library.pl?if=gb&file=26840&by_title=%E6%98%8E%E6%9C%83%E8%A6%81&page=4

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Work: 明會要
Page title: 明會要/卷五十七
Nation: 清朝

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商稅太祖初收官店錢，即吳王位減收官店錢，改在京官店爲宣課司府，縣官店爲通課司。凡商稅，三十而取一，過者以違令論。洪武初，彰德稅、課司稅及蔬果、飲食、畜牧諸物，帝聞而黜之。九年，山西平遙主簿成樂秩滿，來朝上，其考曰：「能恢辦商稅。」帝曰：「稅有定額，若以恢辦爲能，是剝削下民，失吏職也，州考非是。」命吏部移文以訊。十三年，諭戶部曰：「曩者奸臣取斂稅及織，悉朕甚恥焉。自今軍民嫁娶喪祭之物、舟車絲布之類皆勿稅，罷天下抽分竹木場。」先是戶部奏天下稅課司局徵商不如額者百七八十處，遂遣中官國子生及部委官各一人覈實，立爲定額，至是吏部言稅課司歲收額米不及五百石者三百六十四處，宜罷之，報可。（以上《食貨志》）二十年，戶部言天下稅課視舊有虧，宜以洪武十八年所收爲定額。帝曰：「商稅多寡，歲有不同，限以定額，豈不病民？」不從。（《三編》）永樂十年，令各處巡按御史及按察司官體察課程，凡有加倍增收 https://ctext.org/library.pl?if=gb&file=26840&by_title=%E6%98%8E%E6%9C%83%E8%A6%81&page=4