论文部分内容阅读
田赋是否征收白银,以及白银在田赋中所占比重,是衡量白银是否已成为货币,是否已具有法偿能力的重要尺度,以下拟就此作些探讨,以就教于方家。一.农民负担的税收中的白银讲到田赋征银,有学者引证了李焘的如下记述:“(乾德元年四月辛亥)令诸州受民租藉,不得称分毫合勺铢厘丝忽,钱必成文,绢帛成尺,粟成升……金银成钱”。《宋史》的记载与上引记述有某些相似:“凡岁赋,谷以石计,钱以缗计,金银丝绵以两计……”这两段记载,说明田赋收入中有一定数量的金银。然而,我们却无法知道这些金银是怎样来的。要说明金银的货币职能,就应当进一步追寻金银(这里我们主要关心白银)是怎样成为田赋的。
Whether Tian Fu levied silver and the share of silver in Tian Fu is a measure of whether silver has become a currency or not and whether it has an important measure of legal capacity. The following is intended to be explored in order to teach Yu Fang. I. The tax on peasants’ taxes refers to the collection of silver by Tian. Some scholars cited the following statement by Li Li: “(Xinhai April, the first year of the German Recession) PCT silk suddenly, the money will be written, silk silk into feet, Su Cheng Sheng ... ... gold and silver into money. ” “History of the Song,” the record with the above description of some of the similarities: “Where the endowment, valley to stone dollars, money to dollars, gold and silver to two dollars ... ...” There is a certain amount of gold and silver. However, we do not know how these bullion came from. To explain the monetary functions of gold and silver, one should further trace the existence of gold and silver (where we mainly care about silver).