试论金代的桑税

金代桑税渊源于辽和北宋的桑税制度.金代在继承辽宋桑税制度的同时,也进一步发展了自己的桑税制度.这表现为:一方面金代两税中的全部税绢都依据桑税征收,从而提高了它在两税中的地位;另一方面金代确立了旨在规定民户最低桑税额的桑地制度.金代桑税并非"户调",而是金代土地税的基本内容,也是金代两税的重要组成部分.

Discussing the Mulberry Tax in Jin Dynasty

This paper thinks that the mulberry tax in Jin dynasty derived from the mulberry tax system of Liao dynasty.While inheriting the mulberry system of Liao dynasty,it furtherly developed its own mulberry tax system shown as: on one hand,all tax of Two Tax Law were imposed according to the mulberry tax,thus raised its status in Two Tax Law;on the other hand,Jin dynasty established the mulberry tax system aiming at stipulating people's minimum amount of berry tax.The mulberry tax in Jin dynasty was not "Hudiao" but the basic content of land tax and important component part of Two Tax Law in Jin dynasty.