中文摘要：

宋代建立了一套完整的税收监督制度体系，包括事前、事中和：事后的税收监督。其中事前监督主要是对民赋簿籍的记录，以保证税赋的合理性；事中监督主要包括对完税凭证、税收帐薄的记录；事后监督主要包括官员对税收的报告和对官员税赋征收的考核。这些税收征管制度对我们健全帐簿管理方法，完善凭证防伪措施，防范小金库及严格官吏考核制度都有重要的借鉴意义。

英文摘要：

Tax revenue of Sung dynasty played an important role in maintaining its public financial balance. Sung dynasty set up a system which included three kind of regulation, such as pre-tax regulation, in-tax regulation, after-tax regulation. The pre-tax regulation paid more importance to the record of account book so that it can keep the reasonable tax. In-tax regulation mainly kept tax record certificate and tax account book while after-tax regulation mainly included the official＇s report on tax and inspection on the official＇s duty on tax. At the same time, the after-tax regulation became the basis of pretax regulation. These more scientific tax revenue collection systems have effectively maintained its huge financial expenditure, so the government should learn a lot from the tax revenue collection of Sung dynasty.