唐景龙开元之际河南、河北道损免制度变迁探析

The Institutional Change of Henan and Hebei Dao' Tax Remission System between Jinglong and Kaiyuan of Tang Dynasty

唐前期国家法令对遭受自然灾害地区的民户减免租庸调正赋的部分或全部,即是"损免"。唐中宗景龙年间,朝廷出于稳定财赋岁入和便于区域调拨的意图,对河南、北两道不再实行基本损免制度而要求民户荒年依旧交纳庸调。过重的赋税使两地本已严重的饥荒、逃户等问题进一步加剧。为了维护政治形象,唐代君臣对于景龙损免新制颁行的经由多有隐晦和歪曲。直到开元十年前后,朝廷为势所迫恢复损免旧制,与此相伴的是宇文融领导的括户运动展开,以另一种方式解决朝廷财计困窘问题。

Central government gave people the exemption of zu-yong-diao when natural disaster befell them in Early Tang Dynasty. During Jinglong years of Tang Zhongzong, the court changed this institution for fi- nancial consideration, asking people of Hebei and Henan Dao to pay yong-diao normaly during the famine years, which exacerbated starvation and escaping families. In order to maintain government＇s image, the em- peror and officials in later years obscured and distorted this historical fact. Until the 10th year of Kaiyuan, the court was forced to restore the old remission system which accompanied with Yuwen Rong＇ family expansion movement to tackle fiscal woes.