宋代“过税”减免制度

On the Relief System about Guo Shui in Song Dynasty

宋代的"过税",指对运输过程中货物所征之税,大概"每千钱算二十",即百分之二的税率。而减免过税的对象,主要包括官员随行及寄运之物,流民携带之物,以及五谷、耕牛、农具等。其中对于官员、流民之物的减免过税,前者属于特权,后者则是在水旱、战乱等灾难背景下实施的,具有赈灾性质。至于五谷,涉及面广、情况复杂,北宋时期主要是对局部区域的免过税,南宋时期主要是为了制止地方违法征税而免税。对耕牛、农具的过税减免,则具有恢复地方生产之用意。

The Guo Shui in Song Dynasty was a tax levied on cargoes during transportation whose tax rate was two percent. Its relief objects included the oflicials, luggage and goods, relugees, materials carried, grain, farm cattle,and farming apparatus. The relief policy of Guo Shui was a privilege of the officials, and a temporary favor for the refugees in the context of flood, drought or war. The Northern Song dynasty mainly issued the relief of Guo Shui to some areas, but Southern Song dynasty mainly used this relief policy to suppress local illegal taxation.