与前代相比,宋代是民间造船大发展的时代。官府对民船实行造籍登记,由北宋临时性和局部地区的登记,到南宋逐步扩大民船登记制度,特别是对海船实行普遍登记。对民船征收船舶税和货物税两种税,有些种类的船载货物可以免货物税,但除非特别规定,一般不免除船舶税。官府在纲运、海防、赈济等很多事务中雇佣和征调民船,海防征调是南宋在两浙和福建为主的沿海地区实行的稳定制度。南宋对民船的管理和干预,以及其国家运行对船舶的依赖,都比北宋显著加强。 Compared with the previous generation, Song Dynasty is an era of great development of civil shipbuilding. The official government of the People’s Republic of China implemented registration of births, by the Northern Song Dynasty temporary and local registration, to the Southern Song Dynasty to gradually expand the civil registration system, in particular the universal registration of the ship. There are two types of tax on ship tax and cargo tax levied on civilian vessels. Some types of cargoes on ships may be exempt from tax on goods, but unless otherwise specified, ship tax is generally not waived. The government hired and requisitioned civilian vessels in many aspects such as transport, defense and relief, and the transfer of coastal defense was a stable system implemented by the Southern Song Dynasty in the littoral areas dominated by Liangzhe and Fujian. The management and intervention of the Minzhu by the Southern Song Dynasty, as well as the reliance on ships by its state operations, were all significantly strengthened over the Northern Song Dynasty.