宋代桑税考论

On the Mulberry Tax in Song Dynasty

宋代桑税肇端于晚唐和五代十国时期,除与桑蚕业、丝织业和商品经济的发展有关以外,唐宋之际两税法制度的变迁是其产生的主要原因。在宋代赋税体系内,桑税是国家正税的重要组成部分,其征税方式北方以桑功计量,南方则依据桑地征收。桑税的出现是土地作为征税对象进一步细化的结果,也是宋代两税区别于唐代两税的一个重要特征。

The mulberry tax of Song dynasty originated in the period of Five Dynasties and Ten Countries. Apart from sericulture, textile industry and commercial economy, the change of tax system is the main reason in Tang dynasty and Song dynasty. The mulberry tax in Song dynasty was an important component of the regular tax in two-tax law. The levy mode about mulberry tax was based on mulberry number in the North and mulberry land in the South. The mulberry tax issued from dividing the land as object of taxation is an important characteristic distinguishing two-tax law of Tang dynasty from that of Song dynasty.