我国的茶叶生产和饮用,唐代已发达和普及。但当时的茶利收入,每年仅四千万贯,在政府整个财政系统中还无足轻重。到了宋代,茶才和米盐一样,成为人民“一日不可无”的必需品。宋·李觏·《盱江集》卷十六·<富国策>十记述:“茶非古也,源于江左,流于天下,浸淫于近代,君子小人靡不嗜也,富贵贫贱靡不用也”。王安石在《临川集》卷七十·《议茶法》也记载:“夫茶之为民用,等于米、盐,不可一日以无。”可见,宋代的制茶业有了很大的发展,茶的饮用十分普及。茶叶开始成为一项重要商品,作为政府收入的主要来源。每年茶利高达四百万贯。宋代的茶业状况,从以下三方面考证。 China’s tea production and consumption, the Tang Dynasty has been developed and popularized. But at that time, the profit from tea and tea was only 40 million yuan per year, which was insignificant in the overall financial system of the government. By the Song Dynasty, tea was just as salt as salt and became a necessity for the people to have one day indispensable. Song Li Li “Qijiang set” volume XVI Ten narrative: “tea non-ancient also, from the river, flowing in the world, invaded in modern times, a gentleman villain extravagant, rich Poverty do not need too. Wang Anshi in the ”Lin Chuanji“ volume seventy ”tea law“ also recorded: ”Fu tea for civilian use, equal to rice, salt, not day and night." Clearly, the Song Dynasty tea industry has a great Development, tea drinking is very popular. Tea began to become an important commodity as the main source of government revenue. Up to four million tea profits each year. Tea industry in the Song Dynasty, from the following three aspects of research.