唐后期两税法下纳税人的税收负担水平新探

A New Study on the Level of the Taxpayers’ Burden under the Two-Tax System in the Late Tang Dynasty

关于唐朝两税法下纳税人的税负水平及其经济影响,前辈学者评说不一。通过量化分析可以发现,两税法下纳税人法定的两税斛斗及其附加的粮食负担率,以及两税钱谷的产值负担水平,只比唐前期分别高出3.8和3.7个百分点。其后物价下降,田亩税增长约2个百分点。由于两税法本身的制度性缺陷,加之唐后期行业税率差的存在引发的农业人口向非农产业的流动,以及为维持政府收入而在各地普遍实行的"摊逃",制约了两税法对农业经济发展的促进作用,加剧了唐朝后期地区间经济发展的不平衡。

On the level of the taxpayers＇ burden under the two-tax system and its economic impact in the Tang Dynasty, scholars in the past have had many different views. Quantitative analysis shows that hudou, the two-tax burden rate of output value, plus all kinds of additional items and the two-tax grain-money burden rate of output value has only increased by 3.8% and 3.7% compared with the early period. Later, because of the price decline, hudou has increased by about 2%. In the late period of the dynasty, because of the defective system itself , tantan of the two-tax grain-money for the govemment revenue and the different tax rate between the agriculture and the handcraft-commerce which makes a lot of agricultural population shift to the nonagriculture, the two-tax system＇s role in the agricultural economic development has lessened and therefore the imbalance of regional economic development is intensified.