南宋商税违法征收现象初探

南宋商税违法征收现象盛行，主要表现为地方官府私自设置征税机构，额外增置征税官吏，巧立名目盘剥商旅，以及将商税课额摊派给百姓承担。它不仅反映了南宋基层政权的吏治腐败，也彰显了南宋中央在处理此类问题时的自利倾向，反映了南宋财政体制上的过度集权所造成的中央与地方在利益分配方面的矛盾冲突。

Preliminary the illegal expropriation of business tax in Southern Song Dynasty

The phenomenon of illegal expropriation of business tax in Soutbern Song Dynasty was prevailed. It mainly presented as establishing taxation institutions without authorization, increasing the extra officials and apporting the business tax quantity to other citizens. These illegal expropriation phenomenona is not only a reflection of the corruption of official management in Song Dynasty, but also from one side of the situation reflects the serious contradictions between the central and local governments in the distribution of the financial interests brought about by the highly centralized financial in Southern Song Dynasty.