论唐代税收体系和结构的发展变化

The Development of Tax System and Structure in the Tang Dynasty

以德宗建中元年租庸调制的废弃和两税法的实行为分界,唐代税收体系和税收结构呈现出前后两个时期的鲜明特点。唐前期的租庸调制继承并总结了北魏隋朝以来的租调制,唐后期两税法和多种工商业税的推行则全面开启了征收资产税的法制化新里程。唐代国家税收体系和税收结构总体呈现出的由租庸调农业税为主向多元资产税并存的转化变动特点,对宋代以后的国家税收形态产生了重大的影响,也体现了唐代社会乃至中古封建社会的经济变动和社会发展。

The tax system and structure assumed distinct aspects before and after the abolition of The ZuYongDiao System and the implementation of The Two Taxes System in 780 A.D. The ZuYongDiao System at the early period of the Tang Dynasty continued the ZuTiao System that had been carried out from Bei Wei to the Sui Dynasty. The Two Taxes system and many industrycommerce taxes at the late period of the Tang Dynasty opened a new mileage of imposing assets tax. The change in the state tax system and structure of the Tang Dynasty from ZuYongDiao farming tax to the coexistence of many assets taxes had exerted great influences on the state tax modes since the Song Dynasty, which, in a way, reflected the economic and social development in the Tang society and even the entire feudal period of China.