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宋代史载历年官监坑冶数量均为二百余个,统计标准不同是造成数量差异的原因之一。从宋初至宋神宗,坑冶岁课收入持续增长,此后大幅下降,南宋岁课不及北宋的十分之一。岁课包括征税与征购,山泽之入与岁课收入差额很大,主要原因是岁课不含未定岁课的坑冶收入,而山泽之入则未遗漏。宋代坑冶普遍实施召募制,民户应募为坑冶户后,不经批准不得脱藉,被强制征役、征课。宋神宗时金银实施抽税二分的“二八抽分”制,铜、铅、锡仍实施榷买制,铁则少数坑冶榷买,多数抽税后自主售卖。北宋末至南宋,普遍实施抽税二分、八分榷买的定额榷买制。矿冶业的兴衰主要受资源厚薄、开采成本与产品收购价格制约,抽分与召募不是矿冶业发展的动因。矿业采冶中完全官资官营的很少,政府通过资源国有、制定课额,投资借贷、控制冶户,建造冶炉、多重监管等途径,把坑冶纳入官营经济的体制之内。
Song Dynasty records over the years the number of official pit pit are more than two hundred, the different statistical standards is one of the reasons for the number of differences. From the early Song Dynasty to the Song Shenzong, Pit Metallurgical Year revenue continued to grow, then dropped significantly, less than one tenth of the Southern Song Dynasty year classes. Year-end courses include taxation and acquisitions. The difference between income from entering Shanhaise and the senior class is mainly due to the fact that the senior course does not include pit-mining income from undeclared classes, and that Shanze has not been missed. The Song Dynasty pit universal implementation of the recruitment system, household applications for the pit after the Metallurgy, without approval may not be lent, was forced to levy, levy lectures. Song Shenzong when the implementation of tax deduction of gold and silver “28 pumping” system, copper, lead, tin is still implemented on the buying system, a small number of pit iron and steel buy, most sold after tax. The Northern Song Dynasty to the Southern Song Dynasty, the general implementation of the tax two points, eight points to buy a quota buyout system. The rise and fall of mining and metallurgy industry is mainly affected by resource thickness, mining cost and product purchase price constraints, pumping and recruitment is not the motivation for the development of mining and metallurgy. In mining mining and metallurgy, there are very few official and government officials in the government. Through government resources, developing quotas, investing in lending, controlling enterprises, building furnaces and supervising, the government incorporates the pit into the government-run economy.