摘要
军须钱是金代为弥补军费不足而创设的一项杂税。金末战事不休,军费支出不断增长,使国家财政陷入严重危机。为了解决财政困难,金朝政府采取了增加赋税的办法,军须钱是其中重要的税种。军须钱征收与政局演变密切相连,呈现出一定的特殊性,即征收区域日益缩小、征收频率日渐增高以及减免范围扩大。但金末军须钱的敛财本质并未改变,且加剧了吏治腐败,导致百姓负担深重,更恶化了流民问题。
Military tax is a sundry tax created by the Jin Dynasty to make up for the lack of military expenditure. At the end of the Jin Dynasty, the war is endless, and the huge military expenditure has plunged the national finance into a serious crisis. In order to solve the financial difficulties, the government of the Jin Dynasty adopted the method of increasing taxes, among which military tax was an important tax. The collection of military tax is closely related to the evolution of the political situation, showing certain particularity, that is, the collection area is shrinking, the collection frequency is increasing, and the scope of reduction and exemption is expanding. However, the nature of the military tax in the late Jin Dynasty did not change. It increased official corruption, resulting in a heavy burden on the people and worsening the problem of exiled persons.
作者
刘施伟
LIU Shi-wei(Center for Studies of Song History,Hebei University,Baoding 071002,China)
出处
《辽东学院学报（社会科学版）》
2022年第4期122-126,共5页
Journal of Liaodong University：Social Science Edition
基金
河北大学燕赵文化高等研究院经费资助委托课题项目“燕赵历史文献专题整理与研究”(2020W02)。
关键词
金末
军须钱
杂税
征收
财政
late of the Jin Dynasty
military tax
sundry tax
tax collection
finance
