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(杂(zá )税(shuì )，杂(zá )税(shuì ))

正(zhèng )税(shuì )以(yǐ )外(wài )的(de )各(gè )种(zhǒng )税(shuì )捐(juān )。

《南(nán )史(shǐ )·宋(sòng )纪(jì )中(zhōng )·武(wǔ )帝(dì )》：“东(dōng )境(jìng )去(qù )岁(suì )不(bú )稔(rěn )，宜(yí )广(guǎng )商(shāng )货(huò )，远(yuǎn )近(jìn )贩(fàn )鬻(yù )米(mǐ )粟(sù )者(zhě )，可(kě )停(tíng )道(dào )中(zhōng )杂(zá )税(shuì )。”

《旧(jiù )唐(táng )书(shū )·食(shí )货(huò )志(zhì )上(shàng )》：“大(dà )抵(dǐ )有(yǒu )唐(táng )之(zhī )御(yù )天(tiān )下(xià )也(yě )，有(yǒu )两(liǎng )税(shuì )焉(yān )，有(yǒu )盐(yán )铁(tiě )焉(yān )，有(yǒu )漕(cáo )运(yùn )焉(yān )，有(yǒu )仓(cāng )廪(lǐn )焉(yān )，有(yǒu )杂(zá )税(shuì )焉(yān )。”

宋(sòng )高(gāo )承(chéng )《事(shì )物(wù )纪(jì )原(yuán )·利(lì )源(yuán )调(diào )度(dù )·杂(zá )税(shuì )》：“周(zhōu )衰(shuāi )之(zhī )末(mò )，诸(zhū )侯(hóu )以(yǐ )强(qiáng )霸(bà )相(xiàng )尚(shàng )，兵(bīng )革(gé )不(bú )息(xī )，故(gù )费(fèi )博(bó )而(ér )什(shí )一(yī )不(bú )足(zú )，此(cǐ )杂(zá )税(shuì )之(zhī )法(fǎ )所(suǒ )由(yóu )起(qǐ )也(yě )。”

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●杂税（简体版）