茶税取之商茶。清朝的商茶,是由政府发给商人引票以征收课税。引票是由户部印发,写明条款,由产销茶叶的省份予期请领,当年办理,当年经销。有的商人可直接到户部领引票经销,亦有小贩就在本地州县领引票行销,有的州县把引票发给种茶园户经销。每百斤茶叶为一引,不够百斤的称为畸零,另给护帖,领取引票时都要按规定交纳课银。嘉庆以前,每年征收的课税,江苏发引票给江宁批发所及荆溪县的张渚、湖汉两巡检 Tea tax to take the business tea. In the Qing Dynasty, Cha-Cha was drafted by the government for merchants to collect tax. The draws are issued by the Ministry of households, state the terms of the provinces from the production and marketing of tea to the Department to apply for, the year for processing, then distribution. Some merchants can direct to the Department of the lead collar votes distribution, there are hawkers in the local state and county collar votes marketing, and some counties issued to vote tea plantations distribution. Per kilogram of tea as a lead, not enough to be termed as zero hundred pounds, and the other to the escort, to receive the invoice must be paid according to the provisions of class silver. Before Jiaqing, the tax levied each year, Jiangsu issued a ticket to the Jiangning Wholesale Department and Jingxi County Zhangzhu, Hunan and Hunan inspection