辽代农业赋税减免及原因分析

Preliminary Study on Agricultural Tax Reduction in Liao Dynasty

农业赋税减免是辽代赋税制度的重要组成部分,通过梳理其演变过程,可知有辽一代,确实实施过农业赋税减免政策,并且至迟出现在辽穆宗时期。主要分为灾害减免、劝农减免、战争减免三种类型。赋税减免的原因有:统治者对农业的重视、灾害频发、战争频仍等。其最终目的是稳定社会秩序,提高农民生产的积极性,促进农业生产的发展,巩固辽王朝的统治。

The agricultural tax reduction is an important part of the Liao tax system.Through analysis of its evolution process,it can be known that there was a Liao generation,and the agricultural tax reduction did exist in the Liao muzong period at the latest.It is mainly divided into three types:disaster relief,farmer relief and war relief.The reasons for tax reduction and exemption include the attention paid by successive rulers to agriculture,frequent disasters and frequent wars.The ultimate goal is to consolidate the rule of Liao Dynasty,stabilize social order,improve the enthusiasm of farmers'production and promote the development of agricultural production.