Please use this identifier to cite or link to this item: http://rportal.lib.ntnu.edu.tw:80/handle/77345300/19177
Title: 不榷、允釀與敷配
Other Titles: The “Wan-Hu-Jiu” of Song Dynasty
Authors: 楊宇勛
Yang Yu-hsun
Issue Date: Jun-2011
Publisher: 國立台灣師範大學歷史硏究所
National Taiwan Normal University Department of History
Abstract: 宋朝並未實行全國統一的酒法,比起鹽茶專賣,更充滿了多樣性,因時因地而有變化。「萬戶」乃是百姓之意(一說陳萬戶),不禁不榷、聽民釀造與敷配課徵是萬戶酒的三大精神。  敷配酒額制的萬戶酒,主要實行於福建路、廣南二路與其他部分地區。酒額敷配制經由歷史長期演變而來,起源於中晚唐,宋朝萬戶酒亦將酒額敷配於民,允許百姓自由釀造,隨著二稅徵收。萬戶酒之所以能實行,在於優禮遠民、簡單易行、官酒經營多不敷成本等因素。南宋之後,敷配酒額制的實行區域有擴大的跡象,若干州縣取消虧損嚴重的買撲酒坊,將坊場錢敷配於民間。萬戶酒之制,雖有簡易便民之利,卻有「只利造酒大姓而非細民之利」、稅上加榷等疑慮,因而無法推行於全國。酒額科敷於民,隨同二稅課徵,有如附加稅,行之既久,「二稅化」日趨明顯。倘若官吏不知淵源典故,或者基於財計壓力,難免再度實行官榷,出現課徵酒額後又重新榷酒的現象,加重百姓的負擔。
The liquor laws were not unified, full of diversity in Song Dynasty. The wine not to be monopolized and free to be brewed was “Wan-Hu-Jiu” the twoprinciples. The duty to force the system originated in the late Tang Dynasty, Song Dynasty of “Wan-Hu-Jiu” forced to take the liquor tax, but allow people free brewing.Northern Song Dynasty, the implementation of “Wan-Hu-Jiu” in the Fujian Road and Canton Road. Southern Song Dynasty, the implementation of regional gradually expanded.
URI: http://rportal.lib.ntnu.edu.tw//handle/77345300/19177
Other Identifiers: 05540181-EF82-BF8B-A439-8FF003B0252E
Appears in Collections:臺灣師大歷史學報

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