不榷、允釀與敷配

Simple item page
dc.contributor.author楊宇勛zh_tw
dc.contributor.authorYang Yu-hsunen_US
dc.date.accessioned2014-10-27T15:30:59Z
dc.date.available2014-10-27T15:30:59Z
dc.date.issued2011-06-??zh_TW
dc.description.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。zh_tw
dc.description.abstractThe 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.en_US
dc.identifier05540181-EF82-BF8B-A439-8FF003B0252Ezh_TW
dc.identifier.urihttp://rportal.lib.ntnu.edu.tw/handle/20.500.12235/19177
dc.language中文zh_TW
dc.publisher國立台灣師範大學歷史硏究所zh_tw
dc.publisherNational Taiwan Normal University Department of Historyen_US
dc.relation(45)，73-108zh_TW
dc.relation.ispartof臺灣師大歷史學報zh_tw
dc.subject.other萬戶酒zh_tw
dc.subject.other榷酒zh_tw
dc.subject.other專賣zh_tw
dc.subject.other酒課zh_tw
dc.subject.other敷配zh_tw
dc.subject.other科率zh_tw
dc.subject.otherSong Dynastyen_US
dc.subject.otherWan-Hu-Jiuen_US
dc.subject.otherMonopolizing wineen_US
dc.subject.otherThe monopoly of liquoren_US
dc.subject.otherLiquor Taxen_US
dc.subject.otherForcing of Taxen_US
dc.title不榷、允釀與敷配zh-tw
dc.title.alternativeThe “Wan-Hu-Jiu” of Song Dynastyzh_tw

Files

Original bundle

Now showing 1 - 1 of 1
No Thumbnail Available
Name:
ntnulib_ja_B0303_0045_073.pdf
Size:
1.25 MB
Format:
Adobe Portable Document Format
Download

Collections

臺灣師大歷史學報