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宋元的一种包税制度。宋代对酒、醋、陂塘、墟市、渡口等税收﹐由官府核计应征数额﹐招商承包。承包者按定额向官府纳税﹐超额的归承包人。元沿宋制﹐但包税范围更扩大。宋元时,一种包商承包税收的制度。
自成都始,先罢公帑卖供给酒,即旧扑买坊场所置隔酿,设官主之,民以米入官自酿,斛输钱三十,头子钱二十二。
《宋史.卷一八五.食货志七》
元.宋子贞〈中书令耶律公神道碑〉:「刘庭玉者,以银五万两扑买燕京酒课,又有回鹘,以银一百万两,扑买天下盐课。」也作「买扑」。
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更新时间:2025/11/21 22:31:53