论“一条鞭法”的发展逻辑和时代价值

On the Development Logic and Time Value of “One Whip Method”

摘要: 在政局动荡的明中晚期，产生了对当时影响巨大的经济法律制度——一条鞭法。作为我国封建社会商品经济发展到一定程度的产物，一条鞭法是唐朝两税法以后，我国赋税史上又一次具有历史意义的深刻变革。它的产生是错综复杂的政局中新旧集团利益的殊死较量，它的法律实际效力取决于国家权力与集团利益斗争的结果。文章从一条鞭法形成的历史背景出发，探求其发展的历史逻辑，即萌芽阶段到鼎盛时期，然后是怎样一步步走向衰落的，并从中得出其时代价值意蕴。以期，从对一条鞭法法律层面的解读中获取一些对当代税法改制的指导价值。

Abstract: In the middle and late Ming Dynasty, when the political situation was turbulent, an economic and legal system, One Whip Method, came into being. As a product of the development of commodity economy in China’s feudal society to a certain extent, One Whip Method is another profound change with historical significance in China’s tax history after the two tax laws in the Tang Dynasty. Its emergence is a life-and-death contest between the interests of the old and new groups in the complicated political situation, and its actual legal effect depends on the result of the struggle between state power and group interests. Starting from the historical background of the formation of a whipping method, this paper explores the historical logic of its development, that is, from the embryonic stage to the heyday, and then how it gradually declined, and draws its significance of the times, in order to obtain some guiding value for the reform of contemporary tax law from the interpretation of One Whip Method at the legal level.