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宋代,政府为了控制商人的商业活动,增益财政收入,制定了一套颇为完备的税收制度。但对货币是否收税的问题,却无明言。有关史籍在记述此问题时,则是有无相杂,不甚明了,故需进一步探讨之。一、钱币纳税始末宋代的货币,可分为两大类,即硬币和纸币。硬币包括铜(铁)钱和银块;纸币有交子、钱引、会子诸种。据吴泳《鹤林集》卷十五“乾淳讲论会子五事”载淳熙二年(1175年)龚
In the Song Dynasty, in order to control commercial activities of merchants and increase fiscal revenue, the government formulated a fairly complete tax system. However, there is no clear explanation on whether the currency is taxed or not. When the historical records about this question are mixed with each other, it is not very clear that it needs further study. First, the money from beginning to end tax money in the Song Dynasty can be divided into two categories, namely, coins and banknotes. Coins include copper (iron) money and silver bullion; According to Wu Yong, “Helin set” volume fifteen “dry sun talk about meeting five elements” contains Chun Xi two years (1175) Gong