摘要
免丁钱是一种创行于南宋绍兴中期的身丁税,课征对象为寺观僧道,仅盛行于南宋时期。至于元明时期的僧道免丁钱,则是发拨度牒的收费,其性质与宋代不同。
Exempting from poll taxation was a kind of tax policy that prevailed only in middle period of Southern Song Dynasty,and levied tax on Buddhist monks and Taoist priests.This article deems that exempting Buddhist monks and Taoist priests from poll taxation during Yuan and Ming Dynasty in nature was different from Ming Dynasty above men-tioned .
出处
《青海民族学院学报（社会科学版）》
2002年第2期58-62,共5页
Journal of Qinghai Nationalities Institute(Social Sciences)
关键词
免丁钱
僧道
南宋
making a levy on Buddhist monks and Taoist priests
monks
southern Song Dynasty
