| The Chinese paper-backed literature of Chong Kan Bing Yin Lian Sheng Yun Xue Ji Cheng(hereinafter referred to as Yun Xue Ji Cheng)and Zhi Yin Pian collected in Yanjing Library of Harvard University in the United States is a precious original of the yellow book of taxes and levies in Ming Dynasty,and it is also an important material for studying the household registration management and taxes and levies in Ming Dynasty.Based on this,this thesis focuses on this batch of yellow books,and combines it with other yellow books and handed down literature to make a superficial analysis of related issues.In the first chapter,we mainly discusses the related problems of the attached military households in Ming Dynasty,centering on the yellow book of the military households attached to Jiangdu County in the thirty-first year of Jiajing(1552),which is stored on the back of Yun Xue Ji Cheng and Zhi Yin Pian.Through the study of five yellow books of attached military households,this part reveals some situations of attached military households in Ming Dynasty.For example,the registration format of attached military households has undergone changes,and the attached military households have to meet various conditions at the same time.The attached personnel include Ji Ding and Yu Ding of the Wei Suo,and their classes and development in counties and counties show different trends.The second chapter,focusing on the yellow book of division of military households in Rugao County in the sixth year of Longqing(1572)on the back of Yun Xue Ji Cheng,discusses the related issues of division of military households in Ming Dynasty.Because it involves the military service and tax collection in Ming Dynasty,the Ming court was cautious about the policy.This part tries to reveal the changes of the policy of military households in Ming Dynasty and the actual situation of division of military households,and try to study the reasons behind it and the attitude of the Ming court to this policy.The third chapter,mainly studies the tax problems such as the types of fields,disciplines and their changes in Yangzhou area in Ming Dynasty reflected in the yellow book of thesis-backed tribute,such as the Yun Xue Ji Cheng.Historians’ research on the tax system in Ming Dynasty has always focused on the Jiangnan Delta,but not on other areas.After studying the tax information in the newly published Yellow Book,this part finds that the types,sources,land and tax reform in Yangzhou in Ming Dynasty are similar to those in Jiangnan,and at the same time,it has its own regional characteristics,which provides useful clues for a comprehensive interpretation of the tax problems in Ming Dynasty.The fourth chapter mainly studies the surtax of land tax in the Ming Dynasty contained in the thesis-backed yellow book such as the Yun Xue Ji Cheng.This part first summarizes the types of surtax of land tax in Ming Dynasty based on the existing records of surtax in yellow books and local chronicles,and probes into the source of surtax system in Ming Dynasty.Secondly,it analyzes the relationship between surtax in yellow books and surtax in water transportation and "the method of averaging tax " in Ming Dynasty,so as to have a certain understanding of the development of surtax system in Ming Dynasty. |