社会战乱对汉唐间农业税制嬗变影响的分析

An Analysis about the Effects of Chaos Caused by War on Tax Institution of Agriculture between the Han dynasty and the Tang Dynasty

汉唐间农业税制在中国农业税制史上的地位是非常显著的,不仅因其具有较长时段之实行,而且在于对同时期的日本农业税制及此后的中国农业税制产生了重大影响,但其嬗变却是社会战乱作用和推动的结果。在籍人口大量减耗迫使政府把课税方式人丁化,田地大规模荒芜促使其建立均田制,谷帛极其短缺致使其征收实物。

Tax institution of agriculture between the Hen dynasty and the Tang Dynasty is famous. It had important influence on tax institution of agriculture in Japan during the same period and the Chinese tax institution of agriculture from this time on, too. But Chaos Caused by War resulted in its origin and development. The drain of a large population who had a domiciliary register forced the government to put a tax on population. Large desert land stimulated into instituting system even allocation of lands. A critical shortage of grain and textile caused to impose in kind.