17—19世纪英国茶税的演变与茶的大众化. (Chinese)

British tea tax was first levied in the 1750s. It remained high and tea price was high, so the main consumers were limited to the upper class, the royal family or the nobles. The high tea tax, the easy transportation of tea, the lucrative tea trade, a huge demand for tea from the British people and other factors caused severe situation of tea smuggling. In 18th century, in order to eradicate smuggling and increase tea sales, the British Parliament carried out three reforms to reduce the tea tax. The results of the first two tax reforms were difficult to maintain in the long term with the inadequate tax reduction. In 1784 the Commutation Act was issued and tea tax plummeted from 119% to 12.5%. The financial loss caused by the reduction in tea tax was commuted into the window tax. This reform not only hit significantly smuggling, but also compensated the fiscal revenue. Tea became more popular in Britain. In 19th century, with the increase of personal income tax and other tax revenues, the national finances became more abundant, so the tea tax was further reduced. Tea prices continued to be reduced too. From then on, tea became popularized and became the national drink of Britain. [ABSTRACT FROM AUTHOR]

英国茶税始征于17世纪50年代，最初，茶税居高不下，茶叶价格昂贵，消费主体局限于王公贵族等社会上层人 士。高茶税、茶叶便于运输、茶叶贸易利润丰厚、英国人对茶有巨大的消费需求等因素造成茶叶走私严重。18世纪，为打 击走私，增加茶叶销量，英国议会先后进行三次降低茶税的改革。由于减税力度不足，前两次税改的成果难以长期维持。 1784年《折抵法案》出台，茶税由119%骤降至12.5%，茶税降低带来的财政损失被折抵到窗户税上，这既沉重打击了走 私，又补足了财政收入，从此茶在英国更为普及。进入19世纪，个人所得税及其他税收收入增加，英国政府财政较为充 裕，于是进一步降低茶税，茶叶价格继续降低，茶实现大众化，成为英国的全国性饮品。 [ABSTRACT FROM AUTHOR]

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