表述与实践的对立统一——对宋代商税征收制度的考察

The unity of the opposite between expression and practice——An investigation on the system of levying the business tax of Song Dynasty

与前代相比,宋朝商税征收制度的内容相当丰富。关于商税征收的官方表述给人的印象是国家向商人征收的税收只是商人收入的一小部分,征收商税没有影响到正常的商品流通,且朝廷试图让商税的征收与监管能够依法进行。但在商税征收的实践中,违法征收致使商人的负担不断加重,从而在一定程度上阻碍了商品流通的正常进行。宋代商税征收的官方表述与其实践存在很大的不一致,而这种不一致是在朝廷的意料之中并且是经朝廷默许的。

Compared with the preceding dynasties, in Song Dynasty, the content in the system of levying the business tax were rather abundant. The official expression on levying business tax shows that the taxation levied by the state was just less than half of the businessmen＇s income and business tax did not affect the normal circulation of commodities. And the government attempted to carry out the levy and the supervision legally. However, in practice of levying business tax, the levy violated the law and increased the businessmen burden, so in certain degree, it broke the normal circulation of goods. The official announcement about business tax levy system is different from the fact. This difference is not out of the govemment＇s control and the government acquired in it.