“任土作贡”思想在宋代两税征收中的实践

Practice of the Thought of Taxation According to Local Conditions in the Collection of Two Taxes in Song Dynasty

“任土作贡”思想源自夏朝,对后世以土地作为征税对象的田赋制度产生深远影响。宋代两税为单独的田亩税,环境差异对两税的征收产生很大影响。为保障税收,宋代进一步贯彻了“任土作贡”思想,对土地分类、分等征税以及灵活调整两税的征纳期限,顺应了各地的自然差异,亦体现出制度执行的灵活性。

The thought of taxation according to local conditions originated from Xia Dynasty,which had a far-reaching impact on the land tax of later generations.The two taxes in Song Dynasty were land taxes,so the difference of natural conditions had a great impact on the collection of the two taxes.In order to ensure the collection of taxes,the government of Song Dynasty further implemented the idea of taxation according to local conditions,levying taxes by classification and grading on land,and flexibly adjusting the collection and payment period of the two taxes,which complied with the natural differences of various places and reflected the flexibility of system implementation.