唐代政府减轻农民负担的努力及绩效分析

The Effort Made by Tang Dynasty to Lighten the Burden of the Peasants and the Analysis of Its Effect

唐代是为解决农民负担而进行重大变革的时代,主要体现在国家对赋税征收体系上进行的调整,把传统的征税内容以"税人"开始向"税资"、"税地"过渡,充分体现了税收制度的进步。新的税收制度使农民缴纳的赋税量与其家庭经济能力相适应,在一定程度上促进了农民经济的发展,但是由于制度的深层原因,唐及其后的历代王朝减轻农民负担的努力大都以加重农民负担而结束。

It was the times for Tang dynasty to carry out great reform to lighten the burden of the peasants, which were mainly embodied on its adjusting to the taxation system. The traditional content of levying taxes began to transit from the ＂person＂ to ＂assets＂ and ＂land＂, which fully embodied the progress of the new taxation system. This new taxation system made the taxes paid by the peasants to be proportional to their domestic economy ability. To some extent, it promoted the development of the peasants＇ economy. But owning to the deep - seated reasons, the effort made by Tang dynasty and the latter past dynasties mostly ended up with aggravating the burden of the peasants.