唐宋财赋“上供、留使、留州”制度的异同

Differences and similarities of tax system in the Tang Dynasty and Song Dynasty

唐朝与宋朝都曾实行过财赋的“上供、留使、留州”制度 ,其相似之处在于都是中央财政对财赋的宏观调度方式 ;

The tax system as “Shanggong, Liushi, Liuzhou”was carried out both in the Tang Dynasty and the Song Dynasty, but there were similarities and differences. It was both exercised as the method in the central finance's macro-regulating of taxes. The differences lied in the managerial system due to the difference of the extent of the centralized state power between the Tang Dynasty and the Song Dynasty.