隋唐时期财税制度演变及当代启示

Evolution of the Fiscal and Tax System in Sui and Tang Dynasties and Its Contemporary Enlightenment

隋唐时期财税制度随时间形势变化而演变,税制由农业经济社会的租调、租庸调为主的人头税转向两税法的资产税,财税组织机构也逐步发展完善,形成了较为完备的行政、监察组织系统。隋唐时期财税制度为隋唐盛世提供了物质基础,但也有忽视民生福祉、税收吃紧时加收苛捐杂税、财税官僚体系膨胀失序以及地方财权过大不受中央控制等弊端。根据隋唐时期财税制度的经验教训,拟提出完善现有财税体制并构建起现代化财政制度、财税分配注重民生福祉以及合理调整中央与地方的财权与事权的启示建议。

The fiscal and tax system in Sui and Tang dynasties evolved with the change of time and situation.The tax system changed from the poll tax based on Zu&Yong or Zu,Yong&Diao in agricultural economy society to the asset tax of two-tax law.Fiscal and tax organizations gradually developed and improved,forming the relatively complete administration and supervision system.The fiscal and tax system of Sui and Tang dynasties provided materials for the prosperous times of Sui and Tang dynasties,but it also had disadvantages such as ignorance of the well-being of people,imposition of heavy taxes when taxes were tight,expansion and disorder of fiscal and tax bureaucracy,and excessive local financial power out of control of the central government.According to the experience and lessons of the fiscal and tax system in Sui and Tang dynasties,enlightening suggestions are proposed,such as perfecting the existing fiscal and tax system,constructing a modern financial system,paying attention to people's livelihood and rationally adjusting the central and local financial and administrative rights.