论文部分内容阅读
南宋县级官府经济职能突出。税赋的征收存在两种体制:即以揽户为媒介的民间税赋征收体制和由民户、乡都役人、县级令佐公吏等构成的官方税赋征收体制。后者涉及一套完备的税务制度和职事制度,其中,乡都役人的生存状态,为我们深入了解南宋税赋征收过程中的各种现象提供了很好的视角。而且,在这两种体制中存在着人事交叉现象。本文在制度层面上,对南宋税赋沉重的原因做出了解答。
Southern Song Dynasty county government prominent economic functions. Tax collection There are two kinds of system of tax collection: that is, the system of tax collection by private households as a medium of taxation and the official tax collection system composed of households, township capitals and county officials. The latter involves a complete set of taxation system and post system. Among them, the living conditions of the township capitals provided a good perspective for our understanding of various phenomena in the process of tax collection in Southern Song Dynasty. Moreover, there is a cross-section of personnel between the two systems. This article, at the institutional level, gives answers to the reasons for the heavy taxes in Southern Song Dynasty.