根税茶[Tea tax according to the amounts of tea plant]宋初湖北路推行的以茶株数均租的一种茶租。王得臣《麈史》卷上:"湖北一路,唯安?复?汉阳三州军无茶租,盖民不种以资利耳。尝按茶之起,谓之"根税茶",盖以茶株均敷其多寡而已。今水田?湖泽之地,无茶株而有茶税矣。又茶园户坐享厚息以自丰,议者欲以所重均于所轻之邑,以所有均于所无之州,是大不知为政者也!"以茶株计赋本不合理,水田?湖泽无茶之地亦征茶税,茶农受挫。
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