摘要
临安在南宋时期是南方政权的政治中心,其经济地位骤然提高,酒业十分发达。而榷酤制度在基本沿袭北宋的官榷和买扑制度的基础上,有了更进一步的发展,从而使酒课收入成为重要的财政税源之一,对推动南宋都市经济繁荣起到了一定的作用。为解决军资问题创设了军队酒库,从而带动了各地酒业的迅猛发展。临安酒业销售及征收酒课中非法行为,反映了封建商业经济的发展与封建统治之间存在的矛盾。
Linan (today's Hangzhou) was the political center in the Southern Song Dynasty. It had an important position in economy, and the production of wine was very flourishing. The wine sale system, following the official sale and wholesale system, was developed, which made the wine tax become one of the most important tax revenues. It made a great contribution to the prospering of the metropolitan economy in the Southern Song Dynasty. Wine storehouses were built to solve the problem of funding the army, and thereby pushing the development of wine industry in different areas. This article focuses on the wine sale in Linan and the ways of collecting wine tax at that time. It also reveals the contradiction between the feudal commercial economy and feudal rule.
出处
《杭州师范学院学报(社会科学版)》
2003年第3期105-108,共4页
Journal of Hangzhou Teachers College(Humanities and Social Sciences)
关键词
临安
酒业
经营
销售
酒课
Linan
wine industry
sale
wine tax