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在我国古代,赋税征收是地方县级政府的主要职能之一,宋代也不例外。宋代县级赋税征收是在县级长官、佐官、各案公吏、各色乡役通力协作下完成的。应役人员各司其职,权责分明。宋代县级政府赋税征收体制具有自己的特点,如:乡司在宋代县级赋税征收过程发挥非常重要的作用和形成了相对完备的文书、账簿体系等。
In ancient China, tax collection was one of the main functions of local county governments, and Song was no exception. The collection of taxes at the county level in Song Dynasty was accomplished under the concerted efforts of county chiefs, officials, public officials of various civil servants, and township people of all nationalities. The service personnel work their own duties, responsibilities and responsibilities clear. The system of taxation at the county level in Song Dynasty has its own characteristics, such as: Township Department played a very important role in tax collection at the county level in Song Dynasty and formed a relatively complete system of instruments and account books.