Local Business Tax in the Early Years of Emperor Wanli of the Ming Dynasty
万山前期 ,分省区营业税额与各省区商业水平之间存在着严重脱节。表现有二 :对多数省区而言 ,商业水平与营业税额在全国的地位不相符合 ;各省区商业水平与营业税额不相称 ,造成这种格局的原因主要在于 :课税对象的狭隘 ,造成营业税额的普遍低下 ,在很大程度上导致了各省区营业税额与其商业水平的分离 :对宋代商税的机械沿袭 ,则造成了明代分省区营业税额与其商业水平在国内地位的不相一致In the early years of Wanli( 1573 1620), the relationship between the quota of local business tax and the level of local business lacks coordination in provinces. It is obvious in two aspects. First, in most provinces the states of the level of business and the quota of local business tax do not match. Secondly, the level of business in provinces and the quota of local business tax do not match. The main cause for this phenomenon is that the narrow scope of taxation leads to the quota of local business tax in a general low state. It brings about, to a large degree, the division of the quota of local business tax in provinces and the level of business development. The retention of the tax quota of the Song Dynasty is another cause for lack of coordination between the quota of local business tax in provinces and the level of business development.