The person who handled the conscription best was Mr. Zhang Juzheng of the Ming Dynasty, who changed the tax in kind to a monetary tax, and included the conscription in the tax.

Since the establishment of the Ming Dynasty, Mr. Zhu Yuanzhang has levied the field tax and forced labor separately, that is, a variety of forced labor, including a variety of forced labor, including a service, forced labor, miscellaneous labor, force difference, etc., combined into one, the general edition into one, and the summer and autumn taxes of the field tax are collected together.

At the beginning of the Ming Dynasty, the enslavement system was two taxes in terms of field endowment, namely summer tax and autumn grain, and then in addition to the levy of rice and wheat, there was also the levy of cloth and silk, the levy of folding money and so on, and there were lijia, junzi and so on in terms of service law, which was more and more complicated compared to the Han family.

And Zhang Juzheng's whip method simplifies the original many enlistment projects, or the enslavement and enslavement are combined into one, or the enslavement is combined into one.

The old service law had a difference in silver and a difference in strength, and it was issued according to the standard of household and ding. After the introduction of a whipping law, all forced labor was levied in silver, forced labor was abolished, and the government hired people. The allocation of service silver has also changed from the original sharing by households and households to the sharing of funds and fields.

The annual forced labor required by each state and county is hired by the government at the expense of the tax collected, and civilians are no longer paid free of charge.

The local tribute that was previously demanded from the locality, as well as the fees handed over to the Beijing Treasury for annual needs and the costs of staying in the local area for preparation, were all levied in a whip law, and the object of taxation was the acres of land, and the form of taxation was handled in the form of silver, that is, the so-called "counting acres of silver".

In the process of merger, although some adjustments were made to increase or decrease the interest rate difference and silver difference, the total tax amount after the restructuring was not reduced, and the state fiscal revenue was guaranteed.

The conscription silver was levied directly by the magistrate and was easily paid, stored, and transported.

After the implementation of a whip law, when calculating the amount of conscription, the total amount of conscription in each prefecture and county shall not be reduced in the case of prefectures and counties, and the compilation and examination of conscription shall also be changed from once every ten years to once a year, and the prefecture and county officials shall apportion, according to the overall situation of the year, with the local land apportioned among each taxpayer.

According to the "History of the Ming Dynasty", the "One Whip Law" recorded: merging and levying the land and various names of the levy together, and at the same time apportioning part of the burden of the Ding service into the acres of the field, and changing the past by household and Ding to the apportionment according to the number of Ding and the field grain; Except for the need for the government to levy rice and wheat, the burden of servitude shall be converted into two cashiers.

Peasants and all kinds of households with forced labor can pay for forced labor, and the forced labor is undertaken by the government employees, and the collection of forced labor is directly handled by local officials

At the same time, it is also possible to clear the land, expand the area of collection, so that the tax is relatively equal, in view of the situation that the land occupied by the Han Dynasty today increases and the tax decreases, only by starting from the land clearing, can the service be equalized, so that many landlords have paid taxes on the land concealed.

Unified servitude, restricting harshness, and stabilizing taxes, before the implementation of a whip law, was the separation of servitude. In addition to the enlistment, there are a variety of additional assignments such as square objects and soil tribute, and after the implementation of a whip law, all are simplified into one.

The land will be attributed to the land and collected by the mu; Forced labor was changed to hired labor, and the government hired people to serve on their behalf. Due to the unification of the enlistment, it was difficult for officials at all levels to use their names skillfully, so that the disadvantages were cleared up, so that the tax collection tended to be stable and the peasants were able to settle down a little.

The collection of money per mu is carried out, and the official collection is resolved, so that the collection method is more complete.

In ancient China, Tian Fu, before the Tang Dynasty was basically levy, although the Tang Dynasty two tax laws were calculated in currency, but the payment was still converted in kind, the Song Dynasty was taxed, but occasionally in silver, although the Yuan Dynasty branch difference was silver, but the grain was still in kind.

However, since the implementation of a whip law in the Ming Dynasty, not only have all the errand servants been changed to silver, but also Tianfu has been changed to color except for a few areas such as Suzhou and Hangzhou that still levy physical goods for the royal family's consumption.

At the same time, the levy of enslavement is no longer handled by the chief of the lieutenant and the chief of grain, but is directly collected by the local officials, and the payment is put into the warehouse. The collection and settlement of the collection by the security personnel is not carried out on behalf of the people, which eliminates the disadvantages of eroding the division and makes the collection method more perfect.

After the Ming Dynasty issued a whip law, the units of the commissioning and examination of the service bank were expanded from Lijia to prefectures and counties, which had a certain regulating effect on the phenomenon of unusually light and heavy burdens on the households in Libei, so that the class contradictions arising from the issue of enslavement were temporarily alleviated, and it was more conducive to the development of agricultural production.

The implementation of the whipping law weakened the personal servitude relationship that had been formed on the peasants for a long time due to the forced labor system, and the peasants gained more freedom.

In addition, compared with the enslavement system in the early Ming Dynasty, a whip method can better adapt to the development of social economy and has a certain role in promoting the development of commodity production.

The monetization of servitude brought more rural products to the market, prompted the further disintegration of the natural economy, and created conditions for the further development of industry and commerce.

At the same time, it also reduced the cost of taxation, increased the tax revenue of the imperial court, and after the implementation of a whip law, the government directly sent the list of servants to each household, and each household directly handed over the service to the government, eliminating the heavy service of the local government and the disadvantages of pain, malpractice and consumption of public grain.

Because the transportation of paying taxes in silver is lighter than paying taxes in kind, it is also very convenient to pay and transport the service, which saves the cost of tax collection and improves the administrative efficiency of taxation and the economic efficiency of taxation.