“苏松重赋”曾经是明史学界一个热门而又颇具争议的话题。本文认为,苏松重赋确为事实,但北方农户的负担并不比苏松稍轻。明初的赋税政策是根据南北经济的差异和战略地位的不同而制定的,包含着平衡南北关系的长远考虑。由于晚明国家财政的拮据而苏松重赋呼声不绝,决策人物又多出自江南,故明末“三饷加派”采用按田亩平均摊派的方式,以表面上的公平掩盖着实际上的不公平,打破了南北平衡的态势,在一定程度上加速了明朝的灭亡。 “Susong Fu ” was once a hot and controversial topic in the history of Ming Dynasty. This paper argues that Su Song’s reorganization is indeed a fact, but the burden on farmers in the North is no less than that of Song Su. The policy of taxation in the early Ming dynasty was formulated on the basis of the differences in economic conditions between North and South and strategic positions, and contained the long-term considerations of balancing the North-South relations. Due to the financial constraints of the late Ming Dynasty and Susong’s grave, there was an endless stream of voice and decision-makers came from the south. Therefore, in the late Ming dynasty, The unfairness broke the balance of the North and South and accelerated the demise of the Ming Dynasty to a certain extent.