宋代對南方諸降國地區苛捐雜稅處理之探討

The Early Sung Regime's Land Tax Policy in the Conquered States in South China

林煌達(Huang-Ta Lin)

《淡江史學》 26期 (2014/09) Pp. 65-83

摘要

宋廷雖以武力打下後蜀、南漢、南唐諸國，逼降錢俶、陳洪進等領主，但所標榜的是弔民伐罪。既以此為號召，自應積極廢除所有的苛徵，減輕諸降國地區的賦稅，以嘉惠諸降國地區的百姓，爭取他們的向心力。宋廷在征服南方諸國後，派遣使臣至降國各地，調查瞭解該地區賦稅徵收的情形，以作為調整賦稅徵收的重要依據。而太祖、太宗兩朝，對降國地區也不斷發佈了廢除苛徵、減免賦稅的詔書，希望藉此嘉惠降國地區的百姓。不過，其效果顯然有限，主要是因為經歷唐末、五代的戰亂，宋廷府庫原本就近於空竭，不管是內部的重建，或是對外的征伐，皆需要龐大資金，管理財政的官員，在考量國家整體需要時，未必會輕易減輕賦稅。此外，南方諸降國地區賦稅，本來就不是一致，宋初政權既無法予以整合統一，勢必造成各地賦稅徵收方式的不同。

關鍵字

宋稅 ； 財政 ； 南唐 ； 後蜀

並列摘要

The Sung regime claimed that its purpose in conquering the states of Later Shu, Southern Han and Southern T'ang and in overthrowing local rulers such as Ch'ien Shu and Ch'en Hung-chin was to punish evil rulers and succor the people. Given that the Sung had used this justification for the conquests, it was only to be expected that the Sung regime would try to reduce the tax burden in these conquered territories so as to benefit the common people and win their loyalty to the Sung regime. Having conquered the southern states, the Sung assigned officials to conduct surveys to determine the level of the tax burden in these areas; these surveys were then used as the basis for adjustments to the tax system. During the reign of the emperors T'ai-tsu and T'ai-tsung, a serious of imperial edicts were issued ordering tax reductions and the abolition of onerous levies in the conquered regions; the aim of these proclamations was to improve the living standards of ordinary people in the areas in question. However, the actual results achieved by these edicts were limited. Following the chaos of the late T'ang and the Five Dynasties era, the Sung treasury was empty. Huge amounts of funds were needed both for internal reconstruction and for military campaigns against external enemies. Under these circumstances, the government officials in charge of the state's finances were often unwilling to grant tax reductions or exemptions. Given that there had already been considerable variation between the tax burdens in the conquered southern states to begin with, the Sung regime's failure to unify the tax system ensured that regional disparities would continue to exist.

並列關鍵字

The Sung regime ； tax ； treasury ； Southern T'ang ； Later Shu

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