试析宋代赦书中的蠲减政策

The Analysis on the Decrease or Exempt Collection Policy in She-Shu in The Song Dynasty

宋代赦书中的蠲减政策限定了减放的条目及年限,增加了执行的监督机构,呈现出逐渐理性化的特点。然而赦书中的蠲减政策,其实际执行效果并不理想,朝廷的惠民措施并未被州县推行,这一直受到宋代士大夫的非议。究其原因,固然存在赦书内容自身不完善的因素,如赦文中仍有一些不明确或不合理规定,赦书执行程序复杂,赦文与法令冲突等,但最根本的原因在于中央的"阶层性集权"政策所导致的州县财政困窘。同时,中央对州县官员的考课侧重于财赋的征收,也造成了地方官员惟财政征收是举,消极执行赦书中的蠲减政策。

The exempt from tax payment policy in she-shu （赦书）in the Song Dynasty reduced the limited entries and fixed number of year, increased the supervision institutions, showing the characteristics of rationalization gradually. But the implementation of this policy is not well, the preferential treatment is not executed by county and state, which is always commented by Song Dynasty officials. Investigate its reason, though the she-wen＇s （~）own content is not perfect, as it still has some ambiguous or unreasonable regulation, the execution procedures complex. Conflict of laws and regulations, etc, the root cause is the poverty of county and state which is aroused by the central fiscal policy. Meanwhile, the examine policy to the grassroots officials focused on financial levy, it also leads the officials to negative execute the decrease or exempt collection policy.