The Study Of The Taxation And Monopoly System Of Tea In Yuan Dynasty

“Taxation and monopoly tea”is the monopoly system of tea,which was operated by the feudal government to supplement the national financial revenue.The monopoly system of tea began in Tang Dynasty.In Yuan Dynasty,the monopoly system of tea followed the system of licensing on tea of Song Dynasty.It applied the license to differentiate the licensed tea or unlicensed tea,and realized the government's tax revenue by the system of licensing on tea.The Yuan government achieved the goal of accumulating wealth and enriching the national treasury by increasing the collection amount and price of tea taxes.The growth rate of tea taxes in the Yuan Dynasty is very rare in the history of tea taxes in China.The Yuan government set up a specialized organization to deal with tea issues.The tea tax managing department is the local top management organization.The specific business of levy tea taxes is carried out by tea monopoly managing department,who will distribute tea license to the local tea merchants and tea plantation households and levy taxes on them.The monopoly system of tea in Yuan Dynasty took the form of government collecting and merchants selling.The tea merchants should follow the steps of accepting the receipt by paying tea tax,taking the tea according to the receipt,exchanging the receipt for the tea license,selling the tea according to the tea license,and returning the tea license after selling.This set of procedure makes the function of the merchants more fully.Due to the mercenary nature of tea merchants,they often sell unlicensed tea.The rulers of the Yuan Dynasty have taken measures to crack down private tea.This paper sorts out the origin of the monopoly system of tea in Yuan Dynasty,analyzes the production and consumption situation of tea of the Yuan Dynasty,the taxes that the tea plantation households and tea merchants need to bear,the composition of the tea tax managing organization and the development process of the monopoly system of tea in Yuan Dynasty.This paper summarizes the tea taxes collection situation in each period of the Yuan Dynasty,as well as the decrees issued to combat private tea.From the perspective of system,organization and tea tax,analyzes the monopoly system of tea of the Yuan Dynasty,analyzes the internal relations among all levels,so as to enrich the research on the economic history and the history of the monopoly system of tea in Yuan Dynasty.