杂税

北宋时期农民负担的田赋税率，平均约为5.7%，即十八税一；杂税税率平均约为2.4%，即四十二税一；

In the Northern Song time , the average land tax tax-rate was about 5.7 % ;

省却中间各项杂税、扣点等通路费用为铺设道路征收的税款项目。

Saving channel costs such as levies and deduction points , etc. a tax toward paving streets .

接着论述粤海关的管理制度，包括征税制度、监核制度、惩处制度和各种禁令。最后论述粤海关的关税征收，包括船钞、货税和杂税的征收。

Third , I interpret the administrative system of Yue Customs , consisting of levying system , supervisory system , punishing system and prohibition .

由于未能建立合理的税收体系特别是个人所得税制度，盐税在某种意义上成了各种杂税的总汇；

To some degree , salt tax represented a sum of various taxes because of the absence of a reasonable tax system , especially an individual income tax policy .

再一方面是免收杂税，提倡“廉洁奉公”，要求州县吏役人员，凡有事赴乡皆自备费用。

On the one hand , and then miscellaneous tax free , to promote " clean ", County officials requested service personnel , who have owned something to the cost of the rural .