不榷、允釀與敷配
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Date
2011-06-??
Authors
楊宇勛
Yang Yu-hsun
Journal Title
Journal ISSN
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Publisher
國立台灣師範大學歷史硏究所
National Taiwan Normal University Department of History
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.
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.