暗税是官吏在征税时自行加征的税收,比如,明清两代,八个省份向北京输运漕粮,国家正式规定的漕粮数额是400万石,而民间则为之付出了1400万石。中国历史上有一个现象:国家的正式税率不高,但老百姓为税负而痛苦。比如明代,黄仁宇先生在《万历十五年》一书的自序中就说道:“过去关于明史的叙述,几乎无不有‘税重民穷’的说法。”税重民穷,是研究者根 For example, in the Ming and Qing dynasties, eight provinces transported grain to Beijing. The amount of grain officially stipulated by the state was 4 million, while that of civilians was 14 million stone. There is a phenomenon in Chinese history: the formal tax rate in the country is not high, but the people are suffering for the tax burden. For example, in the Ming Dynasty, Mr. Huang Renyu said in the preface of “Wanli Fifteen Years”: “In the past, the narration about the history of Ming Dynasty almost did not have the idea of” taxing people and living in poverty. " root