在明朝到万历之前,政府失去了对税源的控制。为此各地也曾试图清理田地、制定条例进行税法改革其中包括著名的一条鞭法,但是大多都半途而废。如再不改变税收现状,国家机器将无法运转,税法改革已势不可挡。如何改革是放在万历当朝首辅张居正面前的首要任务。面对上述问题,他也开始了以一条鞭法为中心的税法改革探索,但他的改革措施却取得了不少值得称道的成果。 Before the Ming Dynasty to Wanli, the government lost control of the tax source. To this end, attempts have also been made to clean up the fields and enact laws to reform tax laws, including the famous whip method, but most of them failed by the wayside. If we do not change the tax status quo, the state machine will not be able to operate, tax reform has been overwhelming. How to reform is the most important task facing Zhang Ju-cheng, head of the Wanli Dynasty. Faced with the above problems, he also started a tax whistling-centered reform of the tax law, but his reform measures have achieved quite a few commendable results.