Song Dynasty's Ignorant Prince

Before the Song Dynasty, the proportion of business taxation in the country's entire tax revenue was relatively small, coupled with the ideological influence of emphasizing agriculture and suppressing business, the taxation of business has not been paid enough attention by the rulers. During the Northern Song Dynasty, urban industry and commerce flourished, commodity-currency relations flourished, and the position of commerce in the entire national economy continued to improve.

Commercial tax is levied on the goods that are operated and trafficked by private private traders on major traffic roads, Guanjin ferry ports and urban trading markets. An imperial edict of Song Taizong fixed the collection of commercial tax as an institutional policy, making the commercial tax system a clear program and ancestral system followed by the emperors of the Song Dynasty.

In addition, Song Taizong also clearly stipulated the content of the system of collecting merchants and the punishment methods for tax evasion and tax evasion: "The system of the State Dynasty, all cloth silk, assorted utensils, incense medicine, treasure goods, sheep pigs, folk code sales farmland, shop houses, Horses, oxen, donkeys, mules, camels, and merchants selling tea are all counted. Those who dare to hide goods and goods are captured by the lawsuit, and if not one-third of them are still with the arresters.

When Emperor Huizong arrived in Song Dynasty, the imperial court issued an edict again: "The Ministry of Household is ordered to request the taxation of the world, and the tax money collected in the five years before today should be listed in the calendar. The system is to be handed down and made into a board list. It will be changed every ten years, and it will always be followed. The number of places will be increased and the tax will be collected more.

This shows that the commercial tax management system in the Northern Song Dynasty is becoming more and more mature, and the collection of commercial tax has become an institutional policy measure and a systematic and perfect system. The collection of commercial tax is a forced division of private commercial profits by the state.

Because in the Northern Song Dynasty, commerce was much more developed than before, and commerce accounted for one-third of the national economy, so it had to be taken seriously.

It is precisely because of the new situation that the commodity economy in the Song Dynasty far surpassed the social development of the previous generation, the state no longer regards commerce as a factor that harms and corrodes its rule, but an important source of state finance.

For the state, blindly suppressing commerce and focusing only on the development of agriculture is more suitable for the Song Dynasty society in the transition period than allowing a certain development of commerce and giving businessmen a certain space for survival and development to obtain high commercial profits. development of.

Commercial tax accounts for an increasing proportion of national fiscal revenue.

The amount of commercial tax collected in the Northern Song Dynasty has been increasing year by year from the beginning of the Song Dynasty to the period of Song Renzong: when Song Taizong to Dao, the national commercial tax collection amounted to 4 million, and during the Qingli period of Song Renzong, the amount increased sharply to 22 million, which was among the total national revenue at that time. It accounted for 56.4% of the total, reaching the peak of the business tax collection amount in the entire Northern Song Dynasty.

Commercial taxation occupies an important position in the national fiscal revenue. "This dynasty was governed by the country's system, and the county and township were divided into five households. Two taxes were used to transport grain and silk, and small mouths were used to provide labor. This is what is called from the fields. Gold, Goods such as silver, copper, iron, tin, tea, salt, incense, and alum are released by the surveillance of Shanhaikeng smelting yard. This is what is called taking from Shanze. All the officials consider the profit of selling general merchandise, which is called taking. As for the gatekeepers - also."

Song Renzong said in an edict: "The merchants are unreasonable, and they are trapped in the use of money.

The prohibition system was further strengthened.

The so-called prohibition is a method used by the Song Dynasty to monopolize certain commodities and restrict private commercial trade in order to expand fiscal revenue. In the Song Dynasty, there was a lack of finance, and prohibition was one of the important ways to obtain fiscal revenue.

The scope of prohibition generally includes salt, wine, tea, etc. The laws on these three are also the most important and complete. Later, alum, iron, coal, etc. were included in the prohibition.

The monopoly on salt is official harvesting, official transportation, and official sales, and the rent and tax are placed in the official salt price in order to increase the national income. This kind of behavior of monopoly of certain commodities by the ancient imperial court of the Celestial Dynasty is called prohibition.

Some of the most profitable commodities, such as salt, wine, tea, medicines, spices, alum, vinegar, copper, iron, tin, lead, grain, textiles, coal, etc., are prohibited. Since foreign trade was an important source of the imperial revenue, it also became an important part of the prohibition system.

However, the imperial court neither controlled the production field nor the circulation field, and only achieved the purpose of ensuring the prohibition income through stricter management.

The Northern Song court made more stringent legislation on prohibited items. In order to ensure the forbidden income of the imperial court and reduce the loss of income caused by private smugglers, the imperial court at that time enacted severe punishments and charged the smugglers.

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Although the tea laws in the Song Dynasty were often easier and easier, the punishment of the private smugglers by the law was more severe than that of the previous generation: "People who dare to hide and do not send officials and smugglers are confiscated, and they will be charged more than a hundred dollars. Those with 70 sticks, 8 guans and 100 ounces of service, and the chief officials who traded official tea, counted 500 bucks straight, traveled 2,000 li, 500 yi, and those who held battles and traded private tea for lawsuits and arrested them all died. "

The prohibition system developed to the Song Dynasty and became more and more strict. When the Caijing Group took power to the extreme, the tea, salt, wine and other levy systems were more rigorous and complete.

The prohibition system is a historical product. Under the historical conditions at that time, it played a positive role in the development of the national economy in the Northern Song Dynasty.

The Song Dynasty strengthened the prohibition and increased the financial revenue of the court.

Although the prohibition system played a certain positive role in the social stability and economic prosperity of the Song Dynasty, it also caused immeasurable negative effects.

The greatest harm of the prohibition system is that it seriously hinders the development of the free commodity economy.

Competing for profit with the people through the prohibition system has seriously reduced the profit space of small and medium-sized businessmen. Because the profit is thin or even unprofitable, commercial producers cannot be stimulated to expand commercial production, which seriously reduces the enthusiasm of private commercial capital to invest in business.

During the specific implementation of the prohibition system, various deviations were caused due to many human reasons, resulting in serious social problems.

Although the imperial court at that time strengthened the prohibition system in order to maintain the central financial needs, if the financial needs went to extremes, it would become an unscrupulous search.

For example, in order to ensure the prohibition of income, a quota is implemented for officials, and the completion of the quota is used as the standard for rewarding and punishing officials. For the consideration of their own career, local officials often forcibly apportion the quota to the common people.

And the official products are often of poor quality, and people have to buy them if they don't want to, and they are deeply hurt by them. In order to increase the benefits of tea salt, Cai Jing repeatedly changed the method of tea salt, causing many businessmen to go bankrupt. Too much juicy led to a series of social problems. The direct fuse of Wang Xiaobo's uprising was the implementation of juicy tea in Sichuan by the court of the Northern Song Dynasty.