中文摘要：

宋代的税收对宋朝统治者维持其财政收支平衡非常重要。宋朝建立了一套完整的包括事前、事中和事后税收监督在内的制度体系。事前监督主要是重视奸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、税收帐簿的记录，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。事后的监督又成为事前监督的前期依据。这些较为科学的税收征管制度有效地维护了宋朝庞大的财政开支，在今天看来仍然有非常重要的借鉴意义。

英文摘要：

The tax-collecting in Song Dynasty had played very important function in the maintaining the balance of the revenue and expenditure of the rulers. And a complete system, including monitoring prior to, in and after the tax collecting, had been established in Song Dynasty. The monitoring prior to collecting taxes is mainly reflected in the special attention paid to the records of the civil books of the taxcollecting so as to guarantee the rationalization of collecting taxes. The monitoring in tax-coUecting chiefly includes the records of paid taxes and the tax-collecting books. The monitoring after collecting taxes chiefly includes the reports to the officials about collecting taxes and the test about the taxes collecting by the officials. The monitoring after collecting taxes on the other hand becomes the first basis of the monitoring prior to tax-collecting. The comparatively scientific system of tax collecting management had effectively maintained the huge expenditure of Song Dynasty, and still has very important significance even nowadays.