农业货币税是由农业实物税演化而来。它的产生是以特定的经济基础和社会环境为前提的。明代农业货币税的实施,是当时国家在经济领域采取的一项重大举措,曾对国计民生特别是粮食生产和市场交换产生了深刻而广泛的影响。 Agricultural Monetary Tax evolved from the Agricultural Real Tax. Its production is based on a specific economic basis and social environment as a precondition. The implementation of the agricultural monetary tax in the Ming Dynasty was a major measure taken by the country in the economic field at that time and had a profound and widespread impact on the national economy and the people’s livelihood, especially grain production and market exchange.