西夏榷禁制度渊源考

西夏榷禁制度与唐、五代、北宋的榷禁制度关系密切,西夏"巡检"、"三司"、"栏头"、"群牧司"之名移植自五代、北宋。西夏榷盐价格基本与第五琦榷盐改革后税率相仿,榷盐根据不同产地、不同品种定价沿袭自五代定规;西夏榷曲告赏法借鉴自宋,收税职吏"栏头"与北宋后期的栏头更为接近;西夏畜牧榷禁中注籍、号印、禁杀牲畜规定的渊源可溯自唐代。总体而言,北宋榷禁是西夏榷禁制度的主要渊源。

A Study on the Origin of the Monopoly System in Xixia

The monopoly system in Xixia was closely related to the monopoly system in the Tang Dynasty,the Five Dynasties and the Northern Song Dynasty.The names of“Xunjian”,“Sansi”and“Lantou”in Xixia were transplanted from the Five Dynasties and the Northern Song Dynasty,and the name of“Qunmusi”was transplanted from the Northern Song Dynasty.The price of the salt monopoly in Xixia was basically similar to the tax rate after reform of the Diwuqi salt monopoly.The pricing of salt according to different producing areas and varieties followed the rules of the Five Dynasties.The law of charge reward of wine monopoly in Xixia was used for reference from the Song Dynasty.The official“Lantou”of collecting wine tax was closer to the“Tantou”in the late Northern Song Dynasty.The origin of the regulations on registering,number printing and killing livestock in the animal husbandry ban in Xixia could be traced back to the Tang Dynasty.Generally speaking,the Northern Song Dynasty was main origin of the monopoly system in Xixia.