税茶与榷茶:唐宋时期四川地区茶业政策的演变

Taxation of Tea and Monopoly of Tea on Government:evolution of Policy Changes in Tea Industry in Sichuan Area during the Tang and Song Dynasties

税茶与榷茶是唐宋王朝茶业政策的核心,茶业政策的一系列规章制度莫不因它而立。唐宋时期四川地区的税茶与榷茶是国家茶业政策的具体贯彻,然而,唐宋王朝在四川地区的茶业政策又有自身的特点,其特点表现在两方面:一是四川地区税茶较早,榷茶较晚,税茶、榷茶的机构屡次变更;二是榷茶范围先从四川局部展开,逐渐向四川全境推行。唐宋王朝在四川地区的税茶、榷茶:一方面增加了政府的财政收入,为巩固封建王朝边防作出贡献,另一方面加重了四川地区茶农的负担,阻碍了四川地区的茶业经济发展,产生了负面的影响。

The taxation of tea,as well as government monopoly of tea was at the core of policies of tea industry in the Tang and Song Dynasties,upon which a series of rules and regulations were established.The taxation of tea and government monopoly of tea,as the national policies of tea industry,were fully implemented in Sichuan during the Tang and Song Dynasties.However,during this era,tea policies in Sichuan had its own characteristics,which were manifested in two aspects:the implementation of the taxation of tea was earlier than that of government monopoly of tea,and the corresponding institutions changed many times;government monopoly of tea was spread from local to the whole area gradually.The taxation of tea and government monopoly of tea in Sichuan during the Tang and Song Dynasties:on the one hand,they increased the government’s fiscal revenue and contribute to the consolidation of the frontier defense of the Fedual dynasties;on the other hand,they exerted negative impact on Sichuan,aggravating the burden of tea farmers and hindering the economic development of tea industry.