唐代税制改革对农民家庭生活的影响

The Impact to Peasant Household Life Owing to Tax Reform in Tang Dynasty

唐代是中国税制改革重大变革的时代,由秦汉时期的税"丁口"向税"资产"过渡,征收内容也由征收实物向货币形式转变,并最终以具有划时代意义的两税法形式具体下来。新的赋税制度在一定程度上减轻了农民的家庭负担,对唐代农民家庭结构、农民家庭产业调整和生活方式产生了很大的影响,使农民经营方式向多样化发展,并向货币形式渐进。因此,唐代的税制改革开启了中国传统社会后期税收模式的先河,并对农民群体的社会经济分层具有重要影响。

China tax system reformation is significant in Tang Dynasty, embodying the tax population from Qin Han period to tax assets transition,collecting content was more concrete from collecting a material object changing to currency form,and changing a form ultimately in order to have two law tax, which was of epoch-making significance. That new tax system lightened peasant＇s domestic burden to a certain extent, having very big effect to peasant family structure and making peasant business management develop in many ways, advancing gradually to currency form. Therefore, tax system in Tang Dynasty was not only reformed but went in lead in Chinese tax history ,having great effect on rural economy.