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明(míng )中(zhōng )叶(yè )以(yǐ )后(hòu )在(zài )江(jiāng )南(nán )实(shí )行(háng )的(de )田(tián )赋(fù )徵(zhēng )收(shōu )的(de )改(gǎi )革(gé )办(bàn )法(fǎ )。

宣(xuān )德(dé )八(bā )年(nián )(公(gōng )元(yuán )1433年(nián ))，针(zhēn )对(duì )江(jiāng )南(nán )田(tián )赋(fù )奇(qí )重(zhòng )，负(fù )担(dān )不(bú )均(jūn )的(de )现(xiàn )象(xiàng )，江(jiāng )南(nán )巡(xún )抚(fǔ )周(zhōu )忱(chén )创(chuàng )平(píng )米(mǐ )法(fǎ )，沿(yán )袭(xí )至(zhì )清(qīng )。其(qí )法(fǎ )将(jiāng )正(zhèng )米(mǐ )及(jí )耗(hào )米(mǐ )合(hé )计(jì )，科(kē )则(zé )重(zhòng )的(de )加(jiā )耗(hào )少(shǎo )，科(kē )则(zé )轻(qīng )的(de )加(jiā )耗(hào )多(duō )，据(jù )此(cǐ )规(guī )定(dìng )平(píng )米(mǐ )则(zé )例(lì )，再(zài )以(yǐ )平(píng )米(mǐ )则(zé )例(lì )算(suàn )出(chū )应(yīng )徵(zhēng )米(mǐ )粮(liáng )和(hé )银(yín )两(liǎng )数(shù )额(é )。

清(qīng )冯(féng )桂(guì )芬(fēn )《与(yǔ )赵(zhào )抚(fǔ )部(bù )书(shū )》：“明(míng )史(shǐ )载(zǎi )周(zhōu )文(wén )襄(xiāng )抚(fǔ )江(jiāng )南(nán )，召(zhào )父(fù )老(lǎo )问(wèn )逋(bū )税(shuì )故(gù )，皆(jiē )言(yán )豪(háo )户(hù )不(bú )肯(kěn )加(jiā )耗(hào )并(bìng )征(zhēng )之(zhī )细(xì )民(mín )，乃(nǎi )创(chuàng )为(wéi )平(píng )米(mǐ )法(fǎ )，出(chū )耗(hào )必(bì )均(jūn )。”

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●平米法（简体版）