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古(gǔ )代(dài )官(guān )府(fǔ )徵(zhēng )收(shōu )的(de )商(shāng )贾(jiǎ )储(chǔ )货(huò )邸(dǐ )舍(shě )和(hé )居(jū )住(zhù )房(fáng )屋(wū )之(zhī )税(shuì )。

《周(zhōu )礼(lǐ )·地(dì )官(guān )·廛(chán )人(rén )》：“廛(chán )人(rén )掌(zhǎng )敛(liǎn )市(shì )絘(cì )布(bù )、总(zǒng )布(bù )、质(zhì )布(bù )、罚(fá )布(bù )、廛(chán )布(bù )，而(ér )入(rù )于(yú )泉(quán )府(fǔ )。”

郑(zhèng )玄(xuán )注(zhù )：“廛(chán )布(bù )者(zhě )，货(huò )贿(huì )诸(zhū )物(wù )邸(dǐ )舍(shě )之(zhī )税(shuì )。”

孙(sūn )诒(yí )让(ràng )正(zhèng )义(yì )：“江(jiāng )永(yǒng )云(yún )：‘廛(chán )是(shì )停(tíng )储(chǔ )货(huò )物(wù )之(zhī )舍(shě )，卖(mài )者(zhě )买(mǎi )者(zhě )皆(jiē )有(yǒu )之(zhī )，今(jīn )时(shí )谓(wèi )之(zhī )栈(zhàn )房(fáng )。卖(mài )者(zhě )肆(sì )中(zhōng )不(bú )能(néng )容(róng )，则(zé )停(tíng )储(chǔ )货(huò )物(wù )于(yú )廛(chán )，买(mǎi )者(zhě )当(dāng )时(shí )不(bú )能(néng )即(jí )运(yùn )，又(yòu )或(huò )储(chǔ )之(zhī )以(yǐ )待(dài )时(shí )鬻(yù )，亦(yì )须(xū )廛(chán )。此(cǐ )廛(chán )是(shì )官(guān )物(wù )，故(gù )当(dāng )有(yǒu )税(shuì )。’桉(ān )江(jiāng )说(shuō )固(gù )是(shì )，但(dàn )市(shì )肆(sì )狭(xiá )隘(ài )，止(zhǐ )容(róng )贩(fàn )物(wù )，商(shāng )贾(jiǎ )之(zhī )家(jiā )人(rén )或(huò )于(yú )肆(sì )外(wài )近(jìn )市(shì )之(zhī )地(dì )别(bié )居(jū )者(zhě )，则(zé )亦(yì )当(dāng )纳(nà )廛(chán )布(bù )，犹(yóu )农(nóng )民(mín )之(zhī )受(shòu )廛(chán )者(zhě )有(yǒu )里(lǐ )布(bù )，则(zé )廛(chán )固(gù )不(bú )徒(tú )储(chǔ )藏(cáng )货(huò )物(wù )之(zhī )舍(shě )矣(yǐ )。”

清(qīng )袁(yuán )枚(méi )《随(suí )园(yuán )随(suí )笔(bǐ )·典(diǎn )礼(lǐ )》：“廛(chán )布(bù )者(zhě )，商(shāng )贾(jiǎ )所(suǒ )居(jū )屋(wū )税(shuì )也(yě )。”

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●廛布（简体版）