近代农村集市实行包税制,县政府或委托商会对某集或某行市的税收额公开招标,竞标者中标后发给牙帖,由此中标者取得了应标集或行市的征税权,称为官牙。官牙是有一定经济实力和社会影响的人,否则不会中标。官牙雇佣他人协助征税,被雇佣者称为私牙。所谓“一人领帖实为定制,雇 Modern rural market tax package, the county government or commissioned by the Chamber of Commerce for a certain amount of tax revenue or an open tender, the successful bidder bidding to the dental staff, which won the bid or the market should be taxed Right, known as the official teeth. Official tooth is a certain economic strength and social impact of people, otherwise it will not win the bid. Crown teeth hire others to assist in taxation, by employers called private teeth. The so-called "one person collar is actually customized, hired