摘要：从明代国家总税收及商税来看，它是轻税，但是从农业税及农民本身来看是重税。由于国家的税收结构没有随着经济结构的转变而调整，导致国家财政过分依赖农业，而对发展迅速地商业课以轻税，形成税收不公，不仅农民苦不堪言，国家财政总收入也持续下降，导致国家运转不善，对内缺乏管理，激起民变，对外缺乏军费，难以御敌。最终使帝国轰然坍塌。

关键词：税收结构；农税；商税

Abstract: From the national tax and business tax, it is light duty, but from the agricultural tax and farmers themselves is heavy duty. In short, the national tax structure doesn’t adjust with the transformation of economic structure, so leading to national finance dependent on agriculture, but subject a light tax to the rapid development of commercial, so it is unequal. Not only farmer suffering pain but also total national revenue continued to decline. It lacks of management so aroused commotion, and become difficult to resist the enemy. Eventually reduce the empire collapsed.

Key words: structure of taxation; Agricultural tax; business tax

　　　明代税收到底是重是轻，其实都对，只是看的角度不同，从国家总税收及商税来看，它是轻税，但是从农业税及农民本身来看是重税。总之由于国家的税收结构没有随着经济结构的转变而调整，导致国家财政过分依赖农业，而对发展迅速地商业课以轻税，形成税收不公，不仅农民苦不堪言，国家财政总收入也持续下降，导致国家机器运转不善，对内缺乏管理，激起民变，对外缺乏军费，难以御敌。最终使帝国轰然坍塌。