唐代农民纳税程序及成本研究

发布时间：2018-01-21 09:02

本文关键词： 赋税籍账资料农民纳税程序输税纳税成本　出处：《四川师范大学》2014年硕士论文　论文类型：学位论文

【摘要】：赋税，作为一种社会财富再分配的方式，关乎每一个社会成员。赋税制度，由于其集中体现了赋税的运行体系，牵涉面众多，历来受到众多史学家的关注。唐朝，作为封建王朝中最重要的一个节点，其政治经济制度一直是历史研究的重点。唐代的赋税制度，更是历史研究的重中之重。本文以唐代普通农民为着眼点，研究唐代农民交纳赋税的程序，力图拓宽赋税制度的研究范围。全文共五个部分：第一章介绍选题的依据和意义，以及国内外在唐代赋税制度上面的研究现状。最后总结指出：赋税制度的研究并没有达到完美的程度，由于资料的限制，很少有人将研究的视角拓展到普通农民；另外，对赋税进行量化分析也是赋税研究的薄弱点。本文的主要方向便是这两个薄弱点。第二章首先研究唐代完备的籍账制度和纳税农民之间的关系，以及对普通农民纳税的影响。其次，通过唐代减免农民赋税的方式，探讨普通农民和纳税农民的关系。最后，分析了唐德宗时期的税制改革对普通农民纳税的影响。第三章是本文的重点，将详细研究唐代农民交纳赋税的方式。本章第一节论述了胥吏是怎样及时将农民纳税的具体情况及时通知给农民，第二节论述了农民在接到通知后是怎样进行准备的，第三节论述了农民将赋税交纳到州县正仓的情景，第四节论述了官吏在仓场检查农民赋税的方式和方法，最后一节将介绍几种非常规的赋税征收方式，以及对农民的影响。第四章将运用计量史学的研究方法，用经济学的理论研究农民交纳赋税的成本，，归结到每户农民为了完成正常的赋税任务会付出多少代价。最后一章对全文作总结，强调指出，普通农民缴纳赋税的程序在某种程度上，甚至比正税和各种繁杂的税外之税还要重要，如果赋税的征集程序不合理，同样可以导致民不聊生、国破家亡。
[Abstract]:Tax, as a way of redistribution of social wealth, relates to every member of society. The tax system, because it embodies the operating system of taxation, involves many aspects. Tang Dynasty, as the most important node in the feudal dynasty, its political and economic system has been the focus of historical research. This paper focuses on ordinary peasants in Tang Dynasty, studies the procedure of paying taxes on peasants in Tang Dynasty, and tries to broaden the scope of research on taxation system. The full text consists of five parts: The first chapter introduces the basis and significance of the topic, as well as the domestic and foreign research on the tax system in the Tang Dynasty. Finally, it points out that: the study of tax system has not reached the perfect degree, due to the limitations of information. Few people extend the perspective of the research to ordinary farmers; In addition, the quantitative analysis of tax is also the weakness of tax research, the main direction of this paper is these two weaknesses. The second chapter first studies the relationship between the complete accounting system of the Tang Dynasty and the tax-paying farmers, and the impact on the ordinary farmers' tax payment. Secondly, through the Tang Dynasty way of tax relief for farmers. The relationship between ordinary peasants and tax-paying peasants is discussed. Finally, the influence of tax reform in Tang Dezong period on ordinary peasants' tax payment is analyzed. The third chapter is the focal point of this article, will study in detail the way of paying taxes to farmers in Tang Dynasty. The first section of this chapter discusses how petty officials timely notify farmers of the specific circumstances of paying taxes. The second section discusses how the peasants are prepared after receiving the notice, the third section discusses the situation of peasants paying taxes to the state and county warehouses, and section 4th discusses the ways and methods for the officials to check the farmers' taxes in the warehouse yard. The final section introduces several unconventional ways of collecting taxes and their impact on farmers. Chapter 4th will use the method of econometric history and the theory of economics to study the cost of peasants paying taxes, which can be attributed to how much each farmer will pay in order to complete the normal tax task. The last chapter summarizes the whole paper, and emphasizes that the procedure of ordinary farmers paying taxes is even more important than the normal taxes and various kinds of complicated taxes, if the collection procedure is unreasonable. The same can lead to the livelihood of the people, the destruction of the country.
【学位授予单位】：四川师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.9

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