论唐代的给复与农业的发展

On the Remission and Agricultural Development in the Tang Dynasty

由于皇帝即位、改元、受尊号、巡幸和发生自然灾害、战乱以及国家的政策鼓励等原因,唐王朝曾88次实施给复,免除赋税徭役。在时间分布上,唐代前期的给复多于后期,前期多因皇帝即位、改元、巡幸及自然灾害而给复,而后期多因战乱而给复;在地理空间上,唐代给复呈现出以关内道和河南道为核心向周边依次递减和北方多于南方的分布特征。唐代的给复减轻了人们的赋役负担,有利于农业经济的发展;但由于存在诏令不信、不抵百姓付出、税外加税等问题,给复的实际效果不能过分夸大。

Due to the facts that the emperor ascended the throne, changed the title of a reign,accepted honorific title and went on an inspection tour,plus the occurrence of natural disasters,war,change of national policy and other reasons,The Tang Dynasty carried out 88 remissions to exempt from taxes and corvee. The remission in the early Tang Dynasty is more frequent than in the late stage. The important reasons why remission was carried out in the early Tang Dynasty are that the emperor ascended the throne,changed the title of a reign, accepted honorific title, went on an inspection tour, plus occurrence of natural disasters, the reasons in the late stage is war. Seen geographically,the remissions in Henan and Guannei as the core areas are more than the surrounding area, and remissions in the northern area is more than in the southern region. The remissions has reduced people＇s burden of taxes, and promoted the development of the economy of the Tang Dynasty. However,because of order change,exemption quantity and other reasons,the effect of remission on economic development was limited.