唐代河朔三镇两税法实施情况略论

A Comment on the Two-tax System's Application at Heshuo Sanzhen in Tang Dynasty

两税法的内容包括征税原则和税收分配原则两方面。就河朔三镇内部而言,两税法在河朔地区得到了与其他承顺地区同步的、完全实施。从中央与地方关系的角度考虑,河朔三镇对两税法的实施是不完全的和有限度的。河朔三镇两税法实施上的特点一方面说明河朔三镇是具有较大独立性和割据性的地方政治、军事、经济实体;另一方面又表明河朔三镇与唐中央的关系仍然属于一般意义上的地方与中央关系的范畴,而不是与唐王朝并立的对等政权。

The Two-tax System's content includes two parts, which is, the rule of taxation and the rule of distribution. In the eyes of governors in Heshuo sanzhen, the Two-tax system was completely applide. To the central government of Tang Dynasty, it was partly applied. The features of appplication of Two-tax system show that Heshuo Sanzhen were local governments which had some special political material and economic rights; the relationship between the central government and Heshuo Sanzhen was traditional and it was not equal to the central government of Tang Dynasty.