蠲免政策的演变与唐王朝的盛衰

Relationship between the Evolution of Juanmian (Exemption) Policy and the Ups and Downs of Tang Dynasty

蠲免政策是中央政府制定发布的蠲免政令和关于蠲免管理的一系列法令法规,是政府的一项重要经济政策。高祖至玄宗时期,蠲免政策抓住了当时最突出的社会问题,以解决阶级矛盾和民族矛盾为核心,恢复生产和发展经济为目标,对政权巩固和农业生产的恢复与发展起了积极的促进作用。德宗至唐亡,蠲免政策在执行过程中弊病丛生,无法承担调节赋役负担的任务,赋役不均现象加剧,各种社会矛盾积聚,唐王朝已经呈现出衰落的诸种特征。

Juanmian policy, the exemption from tax payment and conscript labor, is an important economic policy, which includes the administration orders about implementing Juanmian and a series of laws and regulations on managing Juanmian activities issued by central government. During the earlier period of Tang Dynasty, Juanmian policy, focusing on prominent social issues, with tackling the class conflict and national conflict as its core, and with the resumption of production and economic development as its goal, played a positive role in consolidating power, the restoration and development of agricultural production. From 780A. D to 907A. D. the drawbacks in the practices of this policy disabled itself from effectively adjusting the tax burden, which aggravated the unequal tax and incurred va- rious social conflicts, with various signs indicating the decline of Tang Dynasty.