刍议唐两税法的税制设计思想与原则

The Thinking and Principles of Tax System Design of Two-tax Law of Tang Dynasty

唐朝实行的两税法,被看做中国赋税史上的一个里程碑。两税法作为唐朝中后期基本的赋税制度,其成功实施无论对当时的唐朝统治,还是对中国的整个赋税史,以及后来整个中国的经济重心都产生了相当大的影响,其反映出的税制设计思想和设计原则,如公平原则、效率原则、确定原则、简化原则及低税率原则等,在今天看来,仍然具有极为重要的历史意义和现实意义。

The implementation of the Two-Tax Law of the Tang Dynasty was seen as a milestone in China tax history.Two-Tax Law is the basic tax system in the latter part of Tang Dynasty.Two-Tax Law had an important historical significance on the rule of the Tang Dynasty,the whole tax of Chinese history,and China＇s economic center.The thinking and principles of the design,such as the principle of equity,efficiency principle,determined principle,simplification principle and the principle of lower tax rates,it still has an extremely important historical and realistic significance in today＇s point of view.