唐后期中央实行的三分制财政体制——中国封建社会分税制萌芽探索

Trisection System Financial System That Carried Out in the Center in Later Period of Tang Dynasty

从现实财政理论的角度,考察分析唐代后期的财政体制,可以认为该时期的三分制是中国封建社会分税制的萌芽。并论述唐代三分制产生的原因、国家税种的划分、各级政府事权的划分和唐代分税制萌芽产生的意义,为现在分税制的完善提供借鉴。

The text mainly from the angle of realistic financial theory, it investigated and analyzed the financial system in the late of Tang Dynasty, thinking at that time trisection system is the sprout of tax distribution system of Chinese feudalistic society. In this paper it has discussed the reason that Tang dynasty trisection system produced, demarcation of the national tax category, demarcation of different levels government matter rights, the meaning that sprout of Tang Dynasty tax distribution system. They have offered reference for current tax distribution system.