Local business tax is the grass-roots organization of commercial tax collection in Northern Song Dynasty.It was set up gradually in all over the country at the beginning of the Northern Song Dynasty and eventually spread all over the country.The emergence and development of local business tax in the Northern Song Dynasty adapted to the economic development of the Northern Song Dynasty.In the Northern Song Dynasty,business tax was set up in various local towns and major traffic routes,as a management organization for collecting business tax and regulating commerce in Northern Song Dynasty.At the same time,the management function of local business tax was also used to control the trade of non-negotiable commodities.With the development of productivity in the Northern Song Dynasty and the aggravation of the financial difficulties of the government,the proportion of the commercial tax levied by the local business tax is increasing day by day,but it also results in the heavy exploitation of the common people and the increasing burden of the people. |