北宋蔡京茶法改革新论  

A Discussion on the Reform on Tea Law Implemented by Caijing(蔡京) in Northern Song Dynasty

作　　者：吴树国[1] 

机构地区：[1]黑龙江大学历史文化旅游学院,黑龙江哈尔滨150080

出　　处：《史学集刊》2010年第6期54-60,共7页Collected Papers of History Studies

基　　金：国家社科青年项目"中晚唐至北宋前期赋役立法研究"(10CZS012);黑龙江省教育厅人文社科项目"唐宋之际赋役制度变迁研究"(11542177)

摘　　要：蔡京茶法改革脱胎于贴射法的母体,体现了贴射法的制度精神,并在贴射法的再造和突破中,最终确立以引榷茶的专卖模式。这是中国古代专卖制度的根本性演变,它走出了官府通过专卖经营从商品差价中获利的传统,从而转变了政府的专卖职能,恢复了市场对价格的配置作用,并且通过对商人征收净利实现了税收公平。蔡京的茶法改革奠定了中国古代专卖的制度走向,其制度模式及理念对南宋以降的茶法、盐法和榷酒都产生了深远的影响。The reform on tea law implemented by Caijing（蔡京） originated from Tieshe law（贴射法,a kind of tax system in tea transaction）and embodied the spirit of the law.It finally resulted in monopoly model of Yi Yin Que Cha（以引榷茶,tea monopoly system）.It is the fundamental evolution of Chinese ancient monopoly system,which transformed the function of government in monopoly sales and restored the role of market in price allocation and achieved equitable taxation by means of levying the merchants.Caijing＇s reform established a tendency for Chinese ancient monopoly system,and had a profound effect on the tea laws,salt laws and the monopoly of liquor since Northern Song Dynasty.

关 键 词：北宋 茶法 贴射法 以引榷茶 

分 类 号：F426.82[经济管理—产业经济] K244[历史地理—历史学]