宋代支移、折变详考  

Textual Research on Zhi Yi and Zhe Bian in Song Dynasty

作　　者：吴伟新 Wu Weixin

机构地区：[1]不详

出　　处：《兰台世界》2023年第12期156-159,共4页Lantai World

摘　　要：支移是将税赋之物运往稀缺之地,折变则是以物易物,都与宋代赋税解运有关。随着宋廷国家机器不断臃肿,军费开支不断加剧,财政出现入不敷出的问题,此两项名目最终发展成宋代杂税,成为人民沉重经济负担,故将此两项杂税放在一起讨论,详细考证支移和折变在两宋的变革。Zhi Yi is the transportation of taxed goods to areas where they are scarce while Zhe Bian is a matter of exchanging thingsfor things. Both of them are related to the tax escort in Song Dynasty. As the government in Song Dynasty grew bigger and bigger,military expenditure continuously increased and fiscal revenue failed to make ends meet, so the two items eventually developed intomiscellaneous taxes in Song Dynasty and became people's heavy economic burden. The two miscellaneous taxes are discussedtogether to conduct a textual research on the changes of Zhi Yi and Zhe Bian in the two Song dynasties.

关 键 词：宋代 支移 折变 考证 

分 类 号：K23[历史地理—历史学]