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再论“从商税和城市看宋代社会的自然经济”

引用本文:王祥春.

再论“从商税和城市看宋代社会的自然经济”

[J].哈尔滨学院学报,2007,28(6):113-116.
作者姓名:王祥春
作者单位:广西师范大学,历史文化与旅游学院,广西,桂林,541001
摘    要:宋代是中国封建社会发展的顶峰时期,商品经济在宋代获得了很大发展,在社会经济中占有很重要的位置。有学者却认为:宋代并不存在颇为发达的商品经济,也不存在商业性都市的普遍发展,并以商税为例,说熙宁十年城市商税额在全国商税总收入所占比例为20%略强,如果再加上坊场钱,只能占到10%强了,并由此得出宋代不存在商业性城市的普遍发展。文章针对这一观点进行分析,提出论据证明此观点是不符合宋代商业历史状况。

关 键 词:商税  商业性城市  商品经济  发展
文章编号:1004-5856(2007)06-0113-04
修稿时间:2006-10-20

Re-comment on "Analyzing the Natural Economy in Song Society From the Trade Tax and City"
WANG Xiang-chun.Re-comment on "Analyzing the Natural Economy in Song Society From the Trade Tax and City"[J].Journal of Harbin University,2007,28(6):113-116.
Authors:WANG Xiang-chun
Institution:Guangxi Normal University, Guilin 541001, China
Abstract:The Song Dynasty was the acme of Chinese Feudalism,when the merchandise economy had a fast expanding and hold the important place in the society.But some scholars didn't think there were quite advanced merchandise economy and commercial cities in the Song Dynasty.they took the commercial tax as example,only 20 percent of the total commercial tax was the cities in the Xining tenth year,if added the tax of towns,the number must smaller,maybe only 10 percent.so they drew a conclusion that there were no advanced commercial cities in the Song Dynasty.
Keywords:trade tax  commercial city  the merchandise economy  development  
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