宋代的榷醋和醋息钱

The Monopolization of Vinegar and Vinegar Profit Tax in Song Dynasty

宋代醋的生产始终处于官府的控制之下。北宋晚期,抑勒配卖官醋逐渐演变成白科;到南宋醋息钱已经完全赋税化了,成为地方杂税。醋息钱赋税化过程是中国古代官营手工业中商业利润演变为赋税的普遍现象的一个缩影,这一现象是导致民族手工业不能崛起的重要原因之一。

The production of vinegar was always controlled by the government of Song.In the late of Beisong,the compulsion of selling vinegar to citizen gradually developed the action of acquiring money and not giving goods.In the Southsong,the profit of selling vinegar had already become a tax.The course of changing reflected a rule in ancient China that the profit was becoming a tax.Indeed,the rule resulted in that China kept the predicament in handicraft industry.