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초록· 키워드
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In the past, former scholars have put the relative importance on the revenue of the indirect tax tacitly by analogy with an immense army expenditure in Song Dynasty, That is, they took a serious view of the salt tax and the tea tax on the concern with the Jun-xiang(軍餉) of the central government. But in Southern Song Dynasty for the case of Jiang-xi(江西) Wu-zhou(撫州) that was under the developing circumstance, the land tax with the Liang-shui(兩稅) took the greater part in the financial revenue as 51%. We can also see that land tax took a majority in the case of Zhe-dong(浙東) Qing-yuan-fu(慶元府) that belonged to developed area, I can confirm the land tax took about 74% out of financial revenue except the salt tax. Besides in 1753, under the golden ages of Qing Dynasty, the rate of We land tax was 73.5%, So in the stable period of politics-from Song Dynasty to the middle age of Qing Dynasty-land tax seemed to be the central revenue of the financial income.
On the analysis of the financial revenue and expenditure of Wu-zhou, about 80% out of the whole revenue was expended as an expenses of the central government or Zong-ling-suo(總領所) and the rest 20% was required for the local expenses. Even so the genuine administrative expenses except the salaries of the stationary troops and postal station troops were nothing but 3%. With the very 3% expended on the local offficial's salaries or the rest expenses, And it was possible to impose the Jia-hao-mi(加耗米) as land tax surcharge.
The process of the increase of the taxes→the increase of the local administrative expenses→the impose of land tax surcharge→the solution of a financial deficit is a very important point of the understanding of the local financial in Southern Song Dynasty. And I guess that local officials had some extra funds apart from the regular financial accounts to spend individually for an emergency.
On the analysis of the financial revenue and expenditure of Wu-zhou, about 80% out of the whole revenue was expended as an expenses of the central government or Zong-ling-suo(總領所) and the rest 20% was required for the local expenses. Even so the genuine administrative expenses except the salaries of the stationary troops and postal station troops were nothing but 3%. With the very 3% expended on the local offficial's salaries or the rest expenses, And it was possible to impose the Jia-hao-mi(加耗米) as land tax surcharge.
The process of the increase of the taxes→the increase of the local administrative expenses→the impose of land tax surcharge→the solution of a financial deficit is a very important point of the understanding of the local financial in Southern Song Dynasty. And I guess that local officials had some extra funds apart from the regular financial accounts to spend individually for an emergency.
목차
Ⅰ. 問題의 所在
Ⅱ. 江西路 撫州의 戶口數 推移와 兩稅額
Ⅲ. 撫州의 課利와 其他 租稅
Ⅳ. 南宋代 撫州의 兩稅額과 財政收支
Ⅴ. 結論
〈Abstract〉
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