晋唐人丁为本税制四阶段发展的判定及特征分析

Concluding and Characteristic Analysis of Four Developing Stageson People-oriented Tax Institution between Jin Dynasty and Tang Dynasty

晋唐人丁为本税制是我国著名的农业税制。这不仅因为它具有迥异于其他农业税制的诸多特点和较长时段之实行,而且还在于它对同时期的日本农业税制及此后的我国农业税制产生过重大影响。根据发展所呈现出的特征,晋唐人丁为本税制的发展大致可被划分为四个阶段:汉魏之际的发端、魏晋时期的初步形成、南北朝及隋朝时期的进一步发展、唐朝成熟与崩溃的两大变奏。

People- oriented tax institution between Jin Dynasty and Tang Dynasty is very famous. It had distinct characteristics from other tax institution of agriculture and was put into practice in a long period. 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. According to the characteristics in its development process, it ginning between Han dynasty and Wei Dynasty, the formation between Wei passed through four developing stages：the bedynasty and Jin Dynasty, the development between south and North Dynasty and Sui Dynasty, the maturity and collapse in Tang Dynasty.