再论宋代城门税

The Taxation on City Gates in Northern Song Dynasty

宋代城市,包括都城与地方,其城门具有对出入货物征税与验引、禁止铜钱外流以及阻止私茶、私盐入城等作用,并通过减免城门税,以增加或调节城市物资供应。同时,宋代还针对监门官制定了奖惩措施,以规范收税,杜绝官商勾结、偷税漏税之行为。城门税,是宋代街市制在税收上的一种反映,曾影响至明清时期。

In the capitals or local cities of Song dynasty, the city gates have the function of Taxation of in-and-out goods, inspection credentials, preventing copper cash from going out of cities, prohibiting illegal tea and salt coming into cities. By reducing city-gate tax, urban material supply was increased or adjusted. Meanwhile, some punishment measures were prescribed against tax collectors in order to regulating taxation, stop collusion and evade taxes. City-gate tax is a reflection of the market system in the tax revenue of Song dynasty, influencing to the Ming and Qing Dynasties.