There was a tax policy for lacquer forest at a higher rate(only the taxation of the lacquer forest is 25％)in the Rites of Zhou,which had not been found to be implemented during the pre-Qin and Han dynasties.Scholars have developed two explanations for this extraordinary taxation policy:one is to"restrain the end",and the other is to"return to the nature",but nei-ther fits well in the text of the Rites of Zhou.Based on the cash crop tax policy in ancient China and the historical background mentioned in the Rites of Zhou and the tea tax in the Tang Dynasty,this paper gives an explanation for the taxation of the lacquer forest.
关键词
漆林之征/抑末/返朴/唐代茶税
Key words
the policy for taxation of the lacquer forest/restrain the end/return to the nature/tea tax in the Tang Dynasty
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