The Study Of The Alcohol Taxes Distribution In The Song Dynasty

In the Zhao Kuangyin setting up Song Dynasty after,he inherited from the previous generations of the state monopoly system and imposed the law of wine sale.With the resumption of social and economic development,the wine industry of Song Dynasty is booming.The Alcohol Taxes of nation has been increasing,which begin to be distributed between the central and local.Song Dynasty wine sub-scribe system is evolving. Early Song Dynasty liquor tax income only turned over to states, after Qingli second year, central Gradually segmentation local liquor tax with "Tian Jiu Qian", "Feng Zhuang Fang Qian" and so on. In the Southern Song Dynasty, Song Gao Zong made financial reform, financial institutions at all levels had change. Song Tim court iconic drinks and wine classes for reference points scribe various divisions to enhance the local liquor tax infringe.Country not only consummate supply up system, but also established The Zong Ling Suo system,four major Zong Ling Suo became Central financial institution. In this context, the Southern Song Dynasty wine tax sub-scribe system has a new change.Wine distilleries which had been contorted by Ministry of Revenues and had located in the prefectures and counties were competition with each other for profits of wine.The liquor tax had attached the central and local in the name of the taxes that had done points and nationalities Between financial institutions.Song wine class sub-scribe policy have influenced national financial, Local revenues and Expenditure, as well as local people’s lives. Country-controlled liquor tax increase Continuously, have a positive effect in ensure wartime military supplies,famine and disaster relief. But as important local liquor tax revenues shrink,exacerbating the local financial embarrassment, local officials pretexts illegal income,resulting in local tax confusion, but also provided the soil for official corruption and graft provides. But the finance pressure had passed on to the people in local, people’s lives more Hardships.