《资治通鉴·唐纪·唐纪四十四》
所谓除陌钱法，就是凡公家私人所给与和买卖所得的钱，官家每缗钱中留取五十钱，对于给与其他物品和以物易物所得到的，约计成钱，进行计算。
所谓除陌钱者，公私给与及卖买，每缗官留五十钱，给它物及相贸易者，约钱为率。
The tax on cash transactions applied to any money loaned, given, or received for goods or services. The government took fifty coins out of every one thousand.