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藏于上海博物馆的《王文公集》,乃是宋人用旧公文纸背面印刷而成。其原纸文书已由上海古籍出版社以《宋人佚简》为书名用珂罗版精印全部公之于世。值得注意的是,在《宋人佚简》第5册中收录了一定数量的宋代酒务文书,这些文书多以申闻状的形式呈现,其内容都是关于舒州在城酒务的一些记录,例如造酒耗用物料、作匠工食钱、酒课向各处的缴纳,以及酒课的划分等等,不一而足。而本文所要探讨的这篇名为《在城酒务趁办祖额递年分隶窠名解发数目申闻状》的文书,经笔者考之,它应是一篇商税文书。一直以来因其掺杂于众多酒务文书中,故而未曾引起人们的重视。本文拟对这篇文书中涉及的商税分隶问题,进行分析。
The “Collection of Wang Wen” hidden in the Shanghai Museum was printed on the back of the old official documentary paper by the Song Dynasty. The original paper instruments by the Shanghai Ancient Books Publishing House to “Song Lv Jane” as the title with the Collotype imprints all published in the world. It is noteworthy that, in the “Song Dynasty Lost Jane,” Volume 5 contains a certain number of wine instruments in the Song Dynasty, these instruments mostly Shenyin State in the form of presentation, its contents are on the city of Shuzhou wine some Records, such as wine making consumables, artisanal food money, the payment of alcoholic drinks throughout the school, and the division of wine classes, are numerous. However, the article to be explored in this article is entitled "When the city’s liquor business is going to take advantage of the number of ancestors, it should be a commercial tax instrument. Has always been due to its doping in many wine instruments, it has not attracted the attention of people. This article intends to analyze the issue of business taxation in this instrument.