宋代의 物價와 兩稅負擔

다국어 초록 (Multilingual Abstract)

In the long term trend, author try to observe the grain price of Song Dynasty and confirmed that it was deeply related to a population tendency. The grain price of Northern Song Dynasty showed a terraced rising trend and in case of Southern Song Dynasty showed a slight rising trend.
If we observe the price on the aspect of short term trends, following factors are admitted. In Renjong(仁宗) period, the grain price rose suddenly because there carne peace and the growth of population and currency supply. Author can interpret that the speedy rising of the grain price of that period gave a severe blow to salary men, handicraft workers and special product producers because of social division of labor. So in Shenjong(神宗) period the government intervened in supply and demand of currency positively. At the same time through the enforcement of New Policy, they increased the supply of the grain. From the result, the grain price could keep stabilization to the level of Renjong(仁宗) period.
In Huijong(徽宗) period, the grain price and the silk price increased largely, on account of issue of the large denomination coin and increase of financial expenditure. But the rising ratio of grain price was much larger than the silk price. May be author suppose that it raised many problems to the society in those days. Also the price level of that period reflected on Southern Song periods.
In Southern Song Dynasty, choice of grain seeds, improvement of the grain store capacity, administrative effort against the natural disaster had been done from Northern Song Dynasty which helped stabilization of the grain price. By the way, people became to spend much silk because of the spread of luxurious consumption, therefore rising ratio of silk price was larger than the grain price.
In Tang and Song Dynasty, prices became to rise due to growth of the population. Innovation of that period was asserted by ahead scholars, author can interpret it in the aspect of price movement. Disorganization of Equal Land System, the development of the possession of large land, the frontier movement and the expansion of irrigation works are all related with rising trend of the grain price. That is, speculation on the land was increased because of a sudden rise of the grain price, by reason of that peasantry was dissolved under the Equal Land System, at the same time it brought the development of the manor and appearance of the tenant. Besides the grain price rose because demand of the grain was increased continually on account of the organization of professional soldier, the increase of soldier, the development of cities and the expansion of social specialization.
In case of argument on the burden of double tax system in Song Dynasty, the peasantry of Southern Song Dynasty had increased of their income and reduction of burden the double tax relatively to the peasantry of Northern Song. But in Southern Song Dynasty, various surtax was imposed to the peasantry. Therefore ahead scholars interpreted that the peasantry of Southern Song had a heavy tax burden. But due to the increase of land clearing and amount of production, though we add the double tax to whole surtax(加耗米, 和買絹, 折帛錢, 免役錢), the tax burden which occupied from income per a Mou(畝) was very low.
In case of Jiangxi Wuzhou(江西路, 撫州), that was a semi-developed area, the whole tax burden of that places was about 2.5% no matter how high author may estimate. Besides in Song Dynasty, there was a difference among areas on the tax burden due to the difference grain price among areas. At the advanced area where the grain price and the density of population was high whose tax burden was low in comparison with underdeveloped area.

목차 (Table of Contents)

• Ⅰ. 緖言
• Ⅱ. 宋代의 物價趨勢
• Ⅲ. 宋代 穀物과 貨幣의 需給
• Ⅳ. 宋代 物價變動의 要因
• Ⅴ. 宋代 物價와 兩稅負擔
• Ⅵ. 結論