唐肃、代、德宗朝商业政策干预模式之转换

On the Intervening Modes of the Commercial Policies in the Latter Part of the Tang Dynasty

肃、代、德宗之际是唐后期商业政策用商型干预模式的形成、确立时期。于安史之乱爆发后的财政危机之中,利用商利来维持国家财政是唐政府调整商业政策的根本动机。唐政府优先发展官营商业,引商人、商人经营方式入官营商业领域,并借助商品经济的自然法则及价值规律改进官营商业运作模式。唐政府对非官营商业,则以开征商税、苛征与掠夺等方式,变商利与商人财富为我所用。据此,单一农业型财政被农商混合型财政所取代,商业成为唐政府经济的重要支撑力量。

The intervening modes in the commercial policies formed between 756 and 825 AD. During the period, the government of the Tang Dynasty prioritized the development of the official commerce by the means of attracting and encouraging merchants to enter into the official commerce. And the government tried to improve the operation modes of official commerce with the help of both the law of nature and the law of value in the commodity economy. On the other hand, the government increased the strength in imposing various taxes on all those non-official commerce.