船钞作为一种税种,从明代以至民国,有其自身的发展演进历史。其起源与币制、经济社会的发展密切相关;发展过程中尤其是在鸦片战争之后凸显出很强的时代特征。 Ships as a tax, from the Ming Dynasty to the Republic of China, has its own evolution history. Its origin is closely related to the development of the currency system and economy and society. During the course of its development, especially after the Opium War, it showed its strong characteristics of the times.