唐代后期国家财税的改革与经营

Reform and Management of National Taxation in Late Tang Dynasty

关于唐代后期的经济研究,以往学者多侧重于某一专题的讨论和研究,如虚实估、两税法、刘晏税改、税收制度、运河经济、盐税等,或就某一时期的财政状况进行评论,而整体上、全面地对中晚唐财税发展演变进行研究的论文不多。文章以"安史之乱"为起始,分阶段对中晚唐各时期的财税改革及重大经济措施进行述评,力图客观、准确地将中晚唐财税发展演变的历史脉络呈现出来。

Considering the economic research of late Tang Dynasty,scholars tend to discuss and research on a particular topic,such as the actual assessment,two-tax law,Liu Yan tax reform,tax system,canal economy,salt tax and so on,or comment on the financial situation in a certain period,and the academic papers on the overall and comprehensive study of taxation evolution and development are not abundant. This article reviews the finance and taxation reform and the major economic measures in different periods of the middle and late Tang Dynasty by starting from An-Shi Rebellion,trying to present the historical evolution of the taxation development of that period in an objective and accurate way.