Research on the Commercial Tax Problem in the Song Dynasty

Author: Li Jingshou
Publisher:
Publish Date: 2005-07-01
Features: The commercial tax system of the Shang Dynasty, like any historical system, is a product of social development in a specific historical period. This book is structured in two parts: the Upper Part and the Lower Part. The Upper Part is titled "The Commercial Tax System of the Song Dynasty," and it primarily employs traditional historical research methods such as textual criticism. The aim is to clarify and organize the institutional setup, personnel allocation, and their relationships within the Song Dynasty's commercial tax system, as well as some controversial issues in previous research. The Lower Part is titled "Understanding Song Market and Commercial Development Through Commercial Tax," and it mainly draws on theories and methods from related disciplines such as economics. It seeks to investigate and clarify the basic conditions of urban and rural markets, regional market development, and the impact of commerce on the Song Dynasty's state and society from the perspective of commercial tax.