| The tax is a product of the socio-econimic and political development in a certainstage. As a kind of superstructure and redistribution of societal products through thestate force, the tax must result in counterproductive influence for the economicdevelopment. The paper mainly discusses the tax levy in the Early Southern SongDynasty in Sichuan, it was divided into two categories from the agricultural sector andthe non-agricultural sector. First, the tax levy from the agricultural sector mainlyincluded the Two taxes and various surtax. The Two Tax was the most importantagricultural tax, the main form was summer foreword to tax. Because Sichuan hadspecial geographical position and important strategic position in The Early SouthernSong Dynasty, it could not solve the huge military and local financial expenditure onlydepending on the statutory tax, so it had to increase the various surtax. These varioussurtax mainly included Granary tax, And to buy, Support shift, Photorefractive,Exploration and money, Reserve, Two Sichuan appreciative silk, Two the Sichuanfractional silk estimated money, Two Sichuan cotton estimated money and Two Sichuanbu estimated money. These taxes were levied from a wide range. Second, it mainlydiscussed Commercial tax, Monopoly tax and the various Miscellaneous taxes in thenon-agricultural sector, especially the detail of the Monopoly tax. Timely for the salt,tea and liquor’s law changed, to maintain the social stability, deal with the front-linebattlefield needs and local fiscal and the consumption from the Court, the tax levy fromsalt, tea and liquor played an important role. Finally, as a independent economicdevelopment area, the tax levy from Sichuan was very important in the Early SouthernSong Dynasty, especially the non-agricultural tax levy. Increasing the tax played asignificant effect at the specific historical time, but for the long-term consideration, theheavy tax burden impacted the social progress and economic development. |
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