聚斂與樁配：元代榷茶制度的建構、整治與變遷

Exploitations and Distribution Frauds: Establishment and Development of a Monopoly on Tea Sales during the Yuan Dynasty

粘振和(Chen-Ho Nien)

《東吳歷史學報》 31期 (2014/06) Pp. 35-83

摘要

本文旨在探討蒙元政府為增加國庫收入，建立榷茶制度與因應衍生問題的過程。本文認為元代沿襲宋制，實施榷茶制度，由江西榷茶轉運司（茶運司）擔負政策之擬訂、督導，以及執行；其所推動的榷茶制度則累經改革，透過刺激茶引的銷售，藉由逐步提高價格，以取得較多的茶課，達到預期的財政目標。本文發現榷茶制度實施五十餘年，茶課由一千二百餘錠，增加到二十九萬七千餘錠，表面上頗見成效，不過卻隱藏不了聚斂的事實，以及樁配作弊，刻剝百姓的制度弊端；而茶引價格長期居高不下，更助長茶引偽造、塗改、廢引反覆使用，以及私茶橫行的結果。因此，朝廷期望透過嚴刑峻法，以連坐誅罰，告首重賞，強化打擊私茶的力度，不料卻付出民間騷動、官不聊生的社會成本。

關鍵字

元代 ； 茶運司 ； 榷茶 ； 茶引 ； 茶課

並列摘要

This study aims to explore the development of a monopoly on tea sales and understand how it increased the government revenue in the Yuan Dynasty as well as the solving process of occurred problems. It is believed that this monopoly system was derived from the Song Dynasty and the transportation department of local government (Jianxi) was mainly responsible for policy making, supervision and implementation. After the system reformations, the prices of tea sales licenses for large and small quantities, respectively, were raised gradually, and more taxes were levied. The researcher noticed that after carrying out the system reformation over a period of fifty years, the tax was raised from the original 1200 silver ingots to 297,000 silver ingots. Obviously, the effect of taxation was significant; hence, there were distribution frauds and exploitations. The high prices of tea sales licenses led to falsifications, alterations, abolishment, and repetition of license usage, in addition to resulting in illegal tea transportation. Consequently, the government of the Yuan Dynasty enforced severe laws and punishment for being committed to offences, rewarding informers and inflicting penalties on illegal tea transporters; unfortunately, high social costs such as social unrest and officers who could not live in peace resulted.

並列關鍵字

Yuan Dynasty ； tea transportation department ； a monopoly on tea sales ； tea sales license ； tea tax

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