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明代茶果银的形成与演变

         

摘要

明代的茶果银是一种重要的历史现象,有礼仪、贿赂和赋税三种性质。茶果在人际交往和祭祀神灵的过程中起着重要作用,有时用银钱代替实际的茶果,于是产生了礼仪性质的茶果银。明朝制度虽然禁止征收茶果银,但贿赂性质的茶果银实际上广泛存在,并造成严重危害。赋税性质的茶果银由礼仪和贿赂性质的茶果银演变而来,到清代成了正规的赋税。%The expenses on tea and fruits in the Ming Dynasty is an important historical phenomenon, which has three kinds of properties,etiquette,bribery and tax. Tea and fruits in the process of interpersonal association and offered sacrifices to the gods plays an important role,sometimes with silver instead of the actual tea and fruits. As a result,the expenses on tea and fruits of etiquette was been produced. Although the Ming Dynasty was forbidden to levy expenses on tea and fruits in system, but it was widespread acturally,and caused serious damage. The expenses on tea and fruits of tax was evolved from the etiquette and bribery,and become a formal tax in the Qing Dynasty.

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