宋代的桥与场务

桥梁控扼交通要道,宋以前或已于桥梁附近置有军镇以稽查行旅,后逐渐兼有征收商税、酒课之责。桥镇的转型、桥市的繁荣,为在近桥处征收商税、酒课提供了必要的条件。宋代征收商税、酒课的场务多有近桥而设者。设置在桥梁附近的场务及其税务官吏通过拦(河)锁邀截水陆两路以征税。从陆路通行的商品需在城门或税务交纳过税、门税等通过税,从水路通行的商品则有"船栰之征",多在近桥的河锁处缴纳。从汉唐的关市之征到宋代近桥而征的大量兴起,体现的是宋代商税征收网点的密集化与商税征收的普遍化。

Bridges and Changwu in the Song Dynasty

The bridges dominated the main traffic roads.Even before the Song dynasty,some military towns had already been set up next to bridges in order to inspect the passengers and check their goods.Later on,these military towns gradually undertook the duty of collecting commercial tax and liquor tax,especially in the period of Five Dynasties and Ten Kingdoms.The transformation of towns and the prosperity of markets close to the bridges provided the necessary conditions for collecting commercial tax and liquor tax near the bridges.In the Song dynasty,Changwu(organizations for tax collection,场务),in charge of the collection of commercial tax and liquor tax,were mostly established near bridges.Those Changwu which were established near the bridges and their tax collectors levied taxes by using barrier locks both on the land roads and on the surface of waterways.Commodities that came by land should pay tolls or gate fees at the city gate or to the tax collectors,while commodities that came by water should pay the ship tax,which were usually taxed at the barrier locks near the bridges.From collecting commercial tax at passes and markets in the Han and Tang dynasties to the rise of collecting tax near bridges in the Song dynasty,it can be seen that the net dots of commercial tax collection became much denser in the Song dynasty,and the commercial tax collection was more universal than before.