Commercial tax - shozei (English spelling) shang-shui

Japanese: 商税 - しょうぜい（英語表記）shang-shui

A commodity tax in China. In the narrow sense, it is a tax on goods imposed on merchants (peddlers who travel between production areas and markets). In the past, it was called the "Guanshi fu," but since the end of the Tang Dynasty, when commercial activity developed, it has played an important role in national finances. In the Song Dynasty, it was broadly divided into a "transit tax" and a "city tax," and 2% and 3% of the price of goods transported or sold by merchants were collected in cash, respectively. The tax-collecting agency was called the "tax office," and in the Yuan and Ming Dynasties, it was called the "tax department." It was spread like a web throughout large and small cities across the country, and as an internal tariff, it also had the aspect of hindering economic development. The Ming Dynasty's "cho tariff" and the Qing Dynasty's "rikin tariff" are examples of this.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

中国の物品税。狭義には客商 (生産地と市場を往復する行商人) を対象とする商品課税で，古くは関市の賦といったが，商業活動の発達した唐末以後国家財政に重要な地位を占めるようになった。宋では過税 (通過税) と住税 (入市税) に大別され，客商が運搬もしくは販売する商品を対象にそれぞれ価格の2%，3%を現金で徴収。その徴税官庁を税務といい，元，明では税課司局と呼んだ。全国の大小都市に網の目のように張られ，国内関税として経済の発展を阻害する一面もあった。明の鈔関税，清の釐金 (りきん) 税もその一種である。

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