论文标题:论唐代两税法后农民负担加重
Research on the Reality and Reliability of WuDiBenJi of ShiJi
论文作者 张博
论文导师 杨希义,论文学位 硕士,论文专业 中国古代史
论文单位 西北大学,点击次数 436,论文页数 45页File Size2054k
2004-05-01论文网 http://www.lw23.com/lunwen_11042232/ 两税法; 赋税;农民负担;加重
Liangshui Tax-law; the tax system;the burdens of peasants; embittering
唐代两税法的实施，是中国经济史和财政史上的一起重大事件，在中国赋税思想和赋税制度发展史中占有极其重要的地位。它不仅对李唐王朝中后期的政治、经济、军事和社会民生等诸多方面产生了巨大影响，还成为唐以后历朝历代赋税制度的蓝本和柱石。因此，两税法的施行，受到了历代统治者、史家、经济学家的重视。后世许多学者也经常就两税法的各项税制展开激烈的争辩，特别是对两税法施行后，农民负担是减轻了，还是加重了，这一问题的争论尤为激烈。其中主张减轻者颇多，反对者亦不乏其人，形成一种争鸣的局面。笔者持后一种观点，即认为两税法实行以后，农民的负担不但没有减轻，反而有所加重。 本文拟从四个方面对这一问题略作探讨。 第一部分从两税法出现的背景来看农民负担的加重。分别从当时的政治危机的日益加重、财政开支的日益扩大、纳税对象的日益减少和租庸调制的逐渐瓦解等四个方面来论证两税法的出现，完全是以统治阶级获得更多的赋税收入以解决财政危机为目的的。这必将造成广大劳动人民身上的赋税负担日益加重。 第二部分对两税法的具体内容进行了逐条分析，并指出了其内容上会损害农民利益，其中加大农民负担的四条具体内容是：量出制入、户税、地税和租庸调杂徭等。 第三部分从两税法实施后出现的五个问题来进一步论述农民负担的加重。五个问题分别为：中央政府的税外加征、地方藩镇的非法聚敛、和雇和籴、钱重物轻与省估和徭役。 最后一部分从两税法实施后引发的两个社会问题：流民现象加剧和唐末农民起义爆发两方面来说明农民负担的加重。
The carrying out of the Liangshui Tax-law in Tang Dynasty is a significant event in the Chinese Financial History and Economic History, also plays an important role in the developments of the Chinese Tax System and its thoughts forming. It not only had the great influence on the politics, economy, military and the society at that time, but also became the tax law foundation and backbone of the latter dynasties. Therefore, after its execution, many emperors, historians and economists began to study it, and they all had their own opinions and explanations. So the arguments and discussion is inevitable. Among these people, some of them think the Liangshui Tax-law can benefit the peasants and lower their tax burdens. But others think the Liangshui Tax-law embitter the tax burdens of the peasants.As we all know, the establishment of every law must fulfill the requirements of that time, Liangshui Tax-law also can suit the situation at that time. In the early period of Tang Dynasty, the ruler inherited the tax system-Zuyongdiao System for the former dynasty-Sui, and the Zuyongdiao system benefited the peasants a lot. But at the middle and later period of Tang Dynasty, the Zuyongdiao system couldn"t benefit the farmers any more, because the population increased too fast, the officers and the landlords took up the farmer"s land without any pay. At that time, the rich can own thousands miles farm but the poor can not have the enough land to make a living, so some of them had no choice but to be the tenants of the rich, the rest got together to fight against the ruler"s oppression. As a result, the government got less and less money from these poor peasants. Especially after the An-shi Rebellion (AD 755), the living condition of the poor farmer became worse than ever before. During that time, the governors of some place didn"t obey the order of Tang Dynasty and refuse to hand in their tax to the central government. Moreover, they save their money to support more soldiers in order to have a rebellion. In brief, the central government was in great troubles for the want of money, and the government wanted to change the situation. So the tax reform was on the horizon.The author want to tell the truth that the burden of the peasants is heavier than before after the carrying of Liangshui Tax-law from its four aspects: The background before the carrying of the Liangshui Tax-law; the contents of Liangshui Tax-law; the changes after the carrying; the social turbulence caused by Liangshui Tax-law.
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