%0 Journal Article
%T Imperial Tax on Local Revenues in the Song Dynasty<br>宋代的上供正赋
%A BAO Wei
%A |min
%A <br>包伟民
%J 浙江大学学报(人文社会科学版)
%D 2001
%I 
%X The system of Shang Gong, the imperial tax on local revenues, originated in the middle Tang Dynasty and was inherited by the Song Dynasty. There are two different types of Shang Gong in the Song literatures: tax on all local revenues or on one part of it only, the latter being termed Shang Gong Zheng Fu. This paper examines the details of the Shang Gong system in terms of its definitions, levies, and collection, which underwent changes in its development from the Northern Song to the Southern Song Dynasties and reveal the swelling of the tax systems in the feudal China as well as its pragmatism in running the country.
%K Song Dynasty
%K Shang Gong
%K tax on local revenues<br>宋代
%K 上供
%K 地方财政
%U http://www.alljournals.cn/get_abstract_url.aspx?pcid=01BA20E8BA813E1924CB483152CA50D4FC5BD3CBB47B847F&cid=585D04A2453D8AD5DDFFE8BE5B16E24C&jid=D60DCFE5A8F7BD187924CADC70161E70&aid=6843174B0F2A5233&yid=14E7EF987E4155E6&vid=4AD960B5AD2D111A&iid=CA4FD0336C81A37A&sid=1D0FA33DA02ABACD&eid=CB423C9A71560A74&journal_id=1008-942X&journal_name=浙江大学学报(人文社会科学版)&referenced_num=3&reference_num=1