唐代中期两税法“定额支用”下的国库与内库

The Treasury and Internal Storehouse under the Two Tax Laws“Quota Support”in the Middle of the Tang Dynasty

在唐德宗建中时期的削藩战争中,面对庞大的供军费用,国库财政备感压力。宦官因两税改革限制了内库收益而不满,拒绝将内库中的财物用于供军。泾原兵变后,尽管内库财物尽落入叛军之手,但在收复京城后依然"库藏不竭"。"奉天之难"充分暴露了度支在两税定额后无力独自应付额外的军费支出,这促使唐德宗不得不做出应对,采取姑息政策,接纳进奉,扶持内库,重用宦官。此后唐宪宗为实现削藩,延续德宗之政,接纳进奉,大量支出内库财物供军,有效地弥补了两税定额的弊端,最终赢得了削藩战争的胜利。

In the period of Emperor Tang Dezong＇s cutting fan war,with the huge cost for military,the treasury was in great pressure. The eunuchs were dissatisfied for tax reforms which limited the profits of the internal storehouse,so they refused to offer the properties in the internal storehouse for the army. After the Jingyuan mutiny,although the properties in the internal storehouse were fell into the rebel hands,after the recovery of the capital,the internal storehouse was still with ＂inexhaustible treasury＂.＂Fengtian difficulty＂fully exposed the degree of support in the tax quota unable to cope alone with the additional spending,prompting Tang Dezong to respond,with appeasement policy,admitting to serve,supporting the internal storehouse and reusing eunuchs. To achieve the purpose of cutting fan,emperor Tang Xianzong continued the polices and largely offered the properties of the internal storehouse for the military,effectively made up the disadvantages of tax quota,and finally won the cutting fan war victory.