中国古代农业赋税减免政策初探

Agricultural Taxes Policy of Ancient Times in China

中国古代赋税政策发生了八次重大的改革,其中不乏有减免农业赋税的政策,这些政策有长期减免赋税以劝农和临时减免赋税以救荒为主,表现出赋税减免政策的周期性、单一性、偏重性和阶级性。这些政策的出台,与中国古代一直奉行的"重农思想"、历史条件下的土地制度和政治人士的推动作用是分不开的,它们在一定程度上缓和了阶级矛盾,促进了社会的发展。

Our country ancient times paid taxes the policy to have eight significant reforms,had many reduces the agricultural payment of taxes the policy,these policies had the long-term tax break to encourage agriculture with the temporary tax break provide famine relief primarily,displayed the tax remission policy the periodicity,the unitarity,the imbalance and the class nature.These policy＇s releasing,has ancient times carried out with our country ＂stresses agriculture the thought＂,under the historic condition land system and the political public figure＇s promotion effect has been cannot separate,they have alleviated the class contradictions to a certain extent,promoted society＇s development.