宋代의 市舶稅 -市舶稅의 徵收와 關聯하여- (Customs Duties of the Song Dynasty China)

서지정보

· 발행기관 : 한국외국어대학교(글로벌캠퍼스) 역사문화연구소
· 수록지 정보 : 역사문화연구 / 56호 / 155 ~ 186페이지
· 저자명 : 김영제

초록

종래에는 남송중기에 이르러 乳香이 전매상품에서 제외되었다는 설이 있었으나, 실은 단순한 오류로, 유향은 여전히 전매상품에 속했다. 또 종래에는 細色은 값이 비싼 것, 麤色은 부피가 큰 것으로 정의되었다. 그러나 북송말 휘종대 大觀年間에 이르러 이 같은 기준은 변화하였다. 이때부터 송조는 細色은 ‘값이 비싼 것’, 麤色은 ‘값이 싼 것’으로 구분하였다. 그리고 이러한 구분법은 남송대에도 그대로 준수되었다.
송대의 시박세율은 시기에 따라 변동이 잦았다. 남송초 전쟁으로 인해 國庫가 부족할 세율이 가장 높았다. 이 시기를 제외하고, 海商의 入港이 활발할 경우, 시박 상품 공급의 증가로 인해, 시장에서는 가격 하락 요인이 생겼을 수 있다. 그로 인해 宋朝 戶部로서는 화폐로 환산된 시박수입이 줄어들게 되므로, 그에 따라 세율을 높였을 것으로 추정된다. 반면에 海商의 入港이 저조할 경우, 역시 수입이 줄어들게 되므로, 이번에는 해상을 불러들여 수입을 늘이기 위해서 또 다시 한동안 세율 인하조치를 내렸던 것으로 해석된다.
북송말부터 외국해상들은 처음 찾았던 시박항구를 벗어나 다른 지역에 가서 상품을 판매할 수 있게 되었다. 이로 인해 송조는 수입상품에 대해 市舶稅 뿐만 아니라 商稅收入도 거두게 되었다. 그리고 시박수입은 중앙의 호부가 모두 거두어갔다고 생각하기 쉬우나, 실은 시박항구가 있던 지방관청도 해상들로부터 일정부분 싼 값으로 상품을 구입한 뒤, 이를 판매하여 지방재정에 보태고 있기도 하였다.

영어초록

I have looked over a variety of monopoly goods(榷貨) among imported commodities, classification criteria of 'Xi-se(細色)' and ‘Cu-se(麤色)’ goods, the rate of custom duties, and revenues. From the conventional view point, there was a explanation that frankincense(乳香) was excluded from monopoly goods in the middle of the Southern Song Dynasty , but it was a mere error and frankincense still belonged to monopoly goods.
Traditionally, 'Xi-se' was referred to as expensive things and 'Cu-se' was referred to as articles of great bulk. However in the end of Northern Song, 'Hui-jong(徽宗)' Dynasty, by 'Da-guan(大觀)' periods(1107∼1110), the criteria were changed. From that time in Song Dynasty, it was classified that 'Xi-se' was expensive things and 'Cu-se' was cheap things. Those criteria had been observed in Southern Song Dynasty.
Meanwhile, according to the times the rate of Customs duties frequently fluctuated. In the early Southern Song Dynasty, the rate was the highest, because, due to war, central government revenue was lack. However except these exceptional periods, it is estimated that the tax rate was changed by follow reasons.
In Southern Song Dynasty, local customs office(市舶司) dispatched by central government calculated its yearly revenue not as the spot goods but as the value of currency. This suggested that custom office collected taxes from marine merchant with reference to market price. Consequently when marine merchant frequently enter the port, the supply of goods increased, so the price of goods could decreased. And it is estimated that Song government revenue converted into currency decreased, there by custom office raised the tax rate. On the contrary it is interpreted that when marine merchants entry into port was inactive, income of custom office decreased so it reduced the tax rate. Therefore there is a possibility that central government and local custom office flexibility adjusted the tax rate in line with the price of imported goods in their market.
Since the late of Northern Song, foreign marine traders could sale their goods in other region getting away from port where they arrived at first. Consequently Song government could collect not only the custom duties's revenue as to imported goods but also commerce tax revenue. It is easy to consider that all the custom offices' revenues belonged to central government, in fact after local government offices where the trade port existed purchased the goods from the marine merchants cheaply, they resold these goods to make up local finance.

참고자료

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