第三百九十四章 本色折色
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七月十六日，李植带领收税吏员，到静海县曹姓缙绅家征收田赋。龙腾小说ltxsba.com
到了七月中旬，李植已经在各大衙门中收缴了天津一府二州二十县的赋役黄册和鱼鳞图册，厘清了天津的税赋关系。依赖这些文件和实地调查，李植可以向天津镇的缙绅和农民收税了。
明代的税制十分复杂，一般来说田赋分为夏税和秋粮。通常夏税征收不能超过八月，秋粮不能超过次年二月。明代早期征收田赋以征收实物为主，兼以钞、钱、金、银、绢、布。用麦米交纳称为本色，用金、银、钱、钞、布、绢等物品折换交纳，称为折色。但经过万历朝一条鞭法改革后，田赋以折色为主，也就是上交银子作为赋役为主。不过一条鞭法并未彻底执行，还是有一部分田赋是以本色粮食的形式缴纳。
虽然洪武年间明中央政府所定科则为官田五升三合每年每亩，民田三升三合升每年每亩的标准，但这个标准只是一个最低征税标准，其制定不是以农业发达地区为依据，而是以绝大多数地区能够达到的水平为依据。所以科则是可以在“薄赋”原则下有所变动的。
对于农业经济较发达的地区，由于其耕作技术及劳动生产率较高，粮食亩产量可以达到较高水平，因此实际征收时候，会在“薄赋”的原则下制定一个高于五升三合每年每亩、三升三合升每年每亩的科则。
天津在万历年间的征税标准，是每亩田征本色四升麦子。
各省的实际征收的税赋水平因为亩产产量和种种历史原因各有不同，但各省、各州、各县的征税总额一经确定后，就基本是不变的。无论人口和田地数量如何变化，各州县都要将每年需要缴纳的田赋摊派到全州县的田地上。
因此，如果一个州县中不交税的缙绅较多，赋税就会全部压在缴纳田赋的小民身上。
李植这次整理天津的税制，让自己的一个表兄谢良友负责。谢良友是李植姥姥的妹妹的孙子，算是个远房表兄。谢良友读过几年书，本来是在一家米店里做会计。他儿时和李植便熟识，崇祯八年他见李植平步青云，便主动投靠李植，在李植麾下做会计。干了六年，谢良友已经是高级吏目了。
经过几年的观察，李植发现谢良友虽然没有大才，但做事颇有原则，不贪钱财。这次李植在天津镇征收田赋，需要一个靠得住的人主持，李植便把谢良友推到了前台，任命他为幕府税务厅大使。
谢良友这几个月带领李植雇佣的几百个会计，在连篇累牍的赋税文件中苦战，终于把天津的赋税情况搞清楚了。
李植骑在马上，问道：“良友，这天津一年田赋，有多少？”
谢良友患有治不好的慢性鼻炎，他吸了吸鼻子，在马上拱手说道：“伯爷，天津有旱田一千八百五十一万亩，其中大部分是民田，只有六万三千亩是官田。按照万历朝的惯例，这些田地中要征收八十五万五千石麦子。”
“这些田赋中，三成七是本色上交，合计交麦子三十一万六千石。六成三是折色上交，按往年一石麦子折二两银子的折价，天津一镇要征折色银一百零七万七千两金花银。”
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