남송의 지방재정에 대해서 -절동로 경원부(명주)의 재정수지를 중심으로-

Qing-yuan-fu(??元府) in the early of 13th century in Southern Song Dynasty. First, in case of the revenue the Liang-shui(兩稅) examined about the financial circumstances of formed about 62%. the liquor tax formed about 10％, the trade tax formed about 6%. estate trade charge(牙契) formed about 5%. and the miscellaneous tax formed about 15％. And in case of inclusion of mian-yi-qian(免役錢) and Hu-tian-mi(湖田米) which were treated with miscelloaneous revenue, the land tax on the broad sense formed 74%. In case of Qing-yuan-fu. we can confirm that the land tax namely the direct tax took a majority. However the high percentage of the land tax out of the financial revenue was not only in Qing-yuan-fu but in Jiang-xi(江西) Zhen-jiang-fu(鎭江府), Wu-zhou(撫州) and Zhe-xi(浙西) Zhen-jing-fu(鎭江府). Next, in case of the expenditure, 85% of the revenue was expended for central government delivery(朝廷??名), provincial delivery(監司??名) the cost of the local stationaries and the rest 15% was genuine administrative expenses. And Qing-yuan-fu had some income of non-regular account(不係省) of liquoF tax.This means there was a little margin funds and they could use the finance flexibly. In this aspect the case of Qing-yuan-fu the revenue of the liquor tax was specially significant in the finance. In case of Qing-yuan-fu, I guess it had a geographical advantage as a representative trade port which was contiguous to capital city of lin-an-fu(臨安府). Moreover stationary troops(禁軍, 廂軍, 土軍, 水軍) were stationed, so I think the public peace must be good. That is to say there was excellent public peace and had a distinguishing mark as a consumption city because it located in a strategic traffic place. So in that place, authorities attached great importance to get the liquor tax which didn’t cause the taxation resistance. Just like this aspect was compared with other developing or underdeveloped circumstances which got out of deficiency of local finance by imposition of land tax surcharge(加耗米).