唐代税务管理制度

Tax Administration System in the Tang Dynasty of China

唐代为了保证税收政策的贯彻执行 ,依法建立了税额申报制度、赋税征收制度、税务工作监督检查制度 ,加强了对税务工作各个环节的管理 ,使税务管理有制度可遵 ,有法律可依。扩大了税收来源 ,拓宽了税收渠道 ,并严惩偷税、漏税、擅敛赋税等违法乱纪行为 ,以法制的约束力 ,保证了税务管理工作的正常有序进行 ,限制了经济腐败的恶性发展 ,增加了国家的财政收入 ,促进了唐代文明的形成。

To assure implementation of the tax collection, the government of the Tang Dynasty established some systems for the tax amount declaration, levy and supervision to strengthen management of different tax administration works and make the tax administration done with the systems to follow and the law to abide by. Therefore, the government enlarged the tax revenue resources, widened the tax channels and strictly punished actions of the tax evasion and arbitrary tax collection, etc. to make sure that the tax administration works were carried out in order and meantime, economic corruption had been effectively restricted. Fiscal revenue of the Tang government had been enhanced to promote formation of civilization of the Tang Dynasty.