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宋元明时期僧道免丁钱问题探讨
引用本文:白文固,赵春娥.宋元明时期僧道免丁钱问题探讨[J].青海民族学院学报(社会科学版),2002,28(2):58-62.
作者姓名:白文固  赵春娥
作者单位:青海师范大学,青海师范大学 青海 西宁810008,青海 西宁810008
摘    要:免丁钱是一种创行于南宋绍兴中期的身丁税,课征对象为寺观僧道,仅盛行于南宋时期。至于元明时期的僧道免丁钱,则是发拨度牒的收费,其性质与宋代不同。

关 键 词:免丁钱  僧道  南宋
文章编号:1000-5447(2002)02-0058-05
修稿时间:2001年12月18

A Research into Exempting Buddhist Monks and Taoist Priests from Poll Taxation in the Period of Song, Yuan and Ming Dynasty
BAI Wen - gu ZHAO Chun - e.A Research into Exempting Buddhist Monks and Taoist Priests from Poll Taxation in the Period of Song, Yuan and Ming Dynasty[J].Journal of Qinghal Nationalities Institute(Social Sciences),2002,28(2):58-62.
Authors:BAI Wen - gu ZHAO Chun - e
Institution:BAI Wen - gu ZHAO Chun - e
Abstract:Exempting from poll taxation was a kind of tax policy that prevailed only in middle period of Southern Song Dynasty,and levied tax on Buddhist monks and Taoist priests.This article deems that exempting Buddhist monks and Taoist priests from poll taxation during Yuan and Ming Dynasty in nature was different from Ming Dynasty above men-tioned .
Keywords:making a levy on Buddhist monks and Taoist priests  monks  southern Song Dynasty
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