论赋税制度对政权的影响——以两税法、一条鞭法、摊丁入亩为例

On the Influence of Tax System on Political Power——Taking two Tax Laws, one Whip Method, and Spreading the Rice into the Mu as an Example

本文对古代典型盛世的赋税制度的发展进行分析研究,分析赋税制度对国力的强盛,政权稳定的影响。通过比较典型的唐朝中后期的两税法,明朝中后期的一条鞭法,清朝前期开始实行的摊丁入亩的赋税制度,我们得出一个好的执政方式下的税收的共同特点,希望对现在的税制能有借鉴意义。

In this paper,through the analysis of the development of the tax system in ancient times,the paper analyzes the impact of the tax system on the stability of the national power.By comparing typical of Tang Dynasty in the late two tax systems and a whip in the middle and late Ming Dynasty and early Qing Dynasty the tan Ding into acres of the tax system,we derive the common characteristics of a good way of ruling tax,I hope to have reference significance to the present level of taxation.