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《宋会要·食货》中所涉及的北宋商税“旧额”问题 ,因其涉及有关北宋商税制度、城乡经济、区域经济等商品经济发展领域中的许多问题 ,因而成为研究这些领域的许多专家力求解决的问题之一。本文在分析、考订目前所接触到的有关“旧额”问题相关史料的基础上 ,结合北宋商税征收中的“祖额”制 ,最后将“旧额”时间考证为康定元年 (公元1 0 4 0年)至庆历二年 (公元 1 0 4 2年 )之间。
The issue of the “old quotas” of commercial taxes in the Northern Song Dynasty, which are involved in “Song Hui Yao Shi Wu”, has become a topic of study for these areas because it involves many problems in the area of commodity economy development such as the commercial tax system in the Northern Song Dynasty, urban and rural economy, and regional economy Many experts strive to solve one of the problems. On the basis of analyzing and examining the relevant historical materials on “old quotas” nowadays, this paper combines the “ancestral quotas” in the collection of commercial tax in the Northern Song Dynasty, and finally studies the “old quotas” for the first year of Kangding (AD 1 0 40 years) to two years of the Qing calendar (AD 1042 years).