宋代县级赋税征收机构探析  

County Tax Collection Agency in Song Dynasty

作　　者：樊颖 FAN Ying(Shengli College,China University of Petroleum,Dongying,Shandong 257061,China)

机构地区：[1]中国石油大学胜利学院文法与经济管理学院,山东东营257061

出　　处：《山东商业职业技术学院学报》2018年第3期18-21,共4页Journal of Shandong Institute of Commerce and Technology

摘　　要：宋代赋税征收机构历经较多变革,从中央到地方这个角度观察,可以分为三个层次:第一个层次是中央赋税征收机构;第二个层次是中央派出的赋税征收机构,即路级机构;第三个层次是地方赋税征收机构。这在传统的封建制国家中是相当突出的。较为详尽地分析了宋代县级赋税征收机构,在研究大量史料的基础上,力图解决以下三个问题:第一,宋代县级赋税征收机构的具体职权范围以及其设立目的;第二,宋代县级赋税征收机构历经多次变革的原因;第三,在整个宋代赋税征收机构的设计过程中,如何体现出权力的制约与平衡。Specifically speaking,its tax-collection agencies underwent continual reforms which could be divided into three layers from the perspective of the central and the local as follows： the first layer is the central taxcollection agencies; the second layer is the tax-collection agencies dispatched by the central,institutions in the level of Lu; the third layer is the local tax-collection agencies. The tax-collection agencies of Song Dynasty have experienced many reforms which was rather outstanding among the traditional feudal countries. This paper has thoroughly analyzed the county tax-collection agencies in Song Dynasty. Based on the research of plenty of historical materials,the paper intends to address the following three questions： firstly,the specific terms of reference and setup purpose of Song Dynasty＇s county tax-collection agencies; secondly,the reason why those agencies have experienced so many reforms; thirdly,how the design process of the whole agencies has embodied the checks and balances of powers.

关 键 词：宋代 县级赋税征收机构 变革 

分 类 号：K244[历史地理—历史学]