围绕宋朝的赋税制度及其在实施过程中存在的问题,学术界已有不少讨论.学者们从各自的角度出发,提出了一系列认识和看法。其中,在谈到宋朝赋税征纳所存在的弊端时,往往将之归结于基层官吏的百般取巧和营私舞弊。事实上,宋代基层赋税征纳过程中所出现 Around the Song Dynasty’s tax system and its problems in the implementation process, there have been many discussions in academia. Scholars from their own point of view, put forward a series of awareness and opinion. Among them, when it comes to the shortcomings of tax collection in the Song Dynasty, they are often attributed to the omission and malpractice of the grassroots officials. In fact, the grassroots taxes in the Song Dynasty appear in the process of tax collection