唐代商税考

概要

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As the T'ang dynasty did not adapt a policy of levying tax on trade, only an exceptional trade tax was levied under the name of 雑税,率税,検税,雑検税. At the end of the T'ang dynasty when administrative machinery had broken down, 藩鎮 levied a tax on trade in the domain for the purpose of strengthening military power. This trade tax was called 商税. The central government, however, tried in vain to abolish such a local trade tax. Throughout the period of political disorder at the end of T'ang age, such small cities as 草市,津渡 became independent from the central government and were able to defend themselves with their own army corps, thanks to the 商税 an indespensable financial source. By the end of the T'ang dynasty, the system of 商税, levied by local governments, had spread over the country. Under the Sung dynasty, which succeeded the T'ang and unified whole country, 商税 came to be levied directly by the central government. It is important to remember that the strong centralized political power of the Sung dynasty depended heavily on the revenew from 商税.
社会経済史学会の論文
1965-12-20