The Research Of Song Liquor Monopoly Law

In general, liquor monopoly is a policy about the makes, sales and distribution of wine. Browsing the history of liquor policy, we can easily find that the liquor policy belongs to some inheritance. It is very necessary to know the liquor policy before song dynasty. As the history develops to song, the strengthen of despotism, the Development of agricultural economy in tang and song period and Song's Recruiting system help to develop the liquor monopoly in song.The main form of liquor monopoly in Song dynasty is diverse. In northern Song, there are four main forms:the official form, the competition form, the wine primer and the control form. In southern Song, there are the separated form, age support military Wine Library, the Liquor Tax form, the special permission form and so on. In corresponding to these forms, there is a rigorous liquor administration from central to local to control these departments. The central government firmly control the tax revenue of wine. It is worth noting that the legal penalties of liquor is very severely.Taxation of liquor in song is also an important problem. In the liquor monopoly policy, there are diverse approaches to collect the tax. Besides the daily expenditures of the government itself, the main use of tax revenue is military dependence. Liquor monopoly income becomes the most important source to military dependence. The liquor monopoly law has a far-reaching implication both on the nation and the people.