唐代政府的粮食需求与财政经济

发布时间：2018-03-09 15:38

本文选题：唐朝　切入点：政府粮食需求　出处：《厦门大学》2002年博士论文　论文类型：学位论文

【摘要】： 唐朝的政府粮食需求是对国计民生有重大影响的问题。20世纪以来治唐史者对此多所关注，取得丰硕的成果，但在不少方面也有待深入。本文拟对唐代政府为满足粮食需求而采取的主要财政措施如税粮政策、漕运费用、和籴、屯田等作成本-效益分析，具体论述唐朝政府粮食需求及其相关政策对社会经济发展的影响，以期有助于加深对古代中国的政府需求与经济发展的影响的研究。全文九万余字，分成四章。第一章为《唐朝的税粮政策与财政经济》。经量化分析，认为唐前期在定额丁租制下纳税人的整体负担水平并不高，课户丁租、租庸调的产值负担率分别约为2％、3.7％(不含各项附加)；若加上各项附加，课户丁租、租庸调的产值负担率分别约为3％、4.5％。这种与课丁占有土地数量无关的定额税制，一方面，在一定时期发挥了鼓励课丁扩大土地耕种面积的作用，从而促进农业的恢复与发展。另一方面，由于农民与工商业者之间长期存在着差别税率，致使大量农业人口流向非农产业。在唐前期，农业经济呈现逐步恢复发展以至开元天宝时期空前繁荣的趋势，与此同时，逃户问题趋于严重，这两种突出的经济趋势都与丁租制本身的缺陷与税率差的存在有很大关系。唐后期，纳税人的整体负担比前期沉重。建中初年实行两税法改革，纳税人的两税斛斗、两税钱谷的产值负担率分别约为4.8％、6.2％(不含各项附加)，比前期增长2-3个百分点。这种增长主要形成于之前的大历年间，而且，在大历年间物价颇高的情况下，对农民而言，地税的负担是确实加倍增长了，而户税钱负担却是相对下降。两税斛斗征收制度是一种以资产为宗、量能负担的公平税制，有利于改善赋税不均的不公平现象，减轻贫穷纳税人的负担。当“钱重货轻”的经济形势产生之后，两税斛斗的征收制度也具有减轻纳税人实际负担的优势。但是，唐后期两税斛斗的“摊逃”与行业税率差的存在，加剧了行业税负不均的程度，导致行业发展速度失衡，即农业发展不足，商品经济发展较快。第二章为《唐朝的税粮调运与财政经济——一以江南潜运费用为中心》。为满足巨额的集中性粮食需求，唐朝拨出巨款用于税粮调度。经估算，正常情况下，江南租米的槽运费用约在每斗·二三百文之间，最低七、八－十文。厂元大宝间运80－100、250万石租米的年度总费用分别约为263万绢、329万络、823万绢。唐政府的僧运制度改革，节省了财政开支，提高了税粮运输效益。据本章计算，经过裴耀卿改革，运粮七百万石叮省费189万络；刘晏改革后，省费更多。两次改革的财政效益都很显著。特别是刘晏改革，因官运的费用皆由盐利支付，减轻了纳税人特别是江南地区人民的负担，经济效益也很 bJ。唐代税粮调运使巨额财富花费在扬于至长安的槽路上。一部分纳税人因此负担加重，一部分百姓尤其是运河沿线的百姓却因此增加就业机会，沿线城市也得到迅速发展，江南地区经济进一步繁荣。第三章为《唐朝的和来与财政经济》。商品构成及其流转距离，是衡量中国占代商品交换水平的两个重要尺度，也是评估社会经济发展的一项重要指杯。经计算，本章指出在粮商预wJ获利为20％的‘冶况下，政府和来定价能否刺激其增加粮食贩运距离，关键取决于和来加价与时价之间的比率。即当和余加价与时价之比大于20％时，它对粮商增加陆路贩运距离的影响才会刀‘始产生，，这个比值越高，所起的刺激粮商增加粮食贩运距离的作用越明显。受和朵加价与时价的比率以及粮商预期利润的限制，加之唐朝采取定额加价的和朵定价方式，就决定了和朵在多数场合只能在当州或当道的有限地域进行。和余能否推动当地农业经济的发展，与政府行为尤其是和来价格等密切相关。找们认为，唐朝政府在丰年时出于防止谷贱伤农及增加财政仓贮而制定的常平仓和来加价，对粮食生产及商品经济的拉动作用很小。而唐朝出一2一于财政调度的需要，特别是为处理边境的军粮紧缺而制定的和来加价，是政府力图借助商品经济的力量进行粮食调度，满足粮食支出的手段，对商品经济的刺激作用比较明显。一般情况下，和来加价超过时价的丑分之一以上时，国家财政能够负担，百姓投资粮食生产有利可图，和余才能促进农业生产发展，增加商品粮的流通量、扩大商品粮的流通距离。不过，无论和来加价如何变化，生产或收购较多粮食的大农、粮商、豪家比小农户从政府和来中获利更多。第四章为《唐朝的屯田营田与财政经济》。据本章估算，边地军镇的军士屯＊营［IJ，一般情况下，平均亩产量在5斗以上，其成本会低于同等条件下的和来费用，经济效益不错。比之千里馈粮，解决军粮需求的财政成本更是节省甚多，即军屯的财政效益特别突出。若是募民屯田，若亩产量不超过6斗，会入不偿费。就其本身的投人产出而言，经济效益并不突出。但若与长途馈粮或高价和来的费用比较，其财政效益仍相当显著。在唐后期，屯 011、营m的财政经济效益高低，除成本因素之外，还取决于中央制定的收
[Abstract]:The government has a significant impact on the demand for food is beneficial to the people's livelihood problem.20 century Tang history it has been paid close attention and achieved fruitful results, but also in many aspects need further. This paper intends to finance as the main grain tax policy, transport costs, and buy the Tang Dynasty government measures to meet the need of food. Analysis of cost - benefit for farming, discusses the influence the government demand for food and related policies on social and economic development, in order to study effect helps to deepen the understanding of ancient China government demand and economic development. There are more than nine words, divided into four chapters.
The first chapter is "the grain tax policy on finance and economy. Through quantitative analysis, that in the early Tang Ding rent taxpayer quota overall burden level is not high, small class households rent, the output value of the burden of zuyongdiao rates were approximately 2%, 3.7% (excluding the additional); if coupled with the attached plus, Ding class households rent, output burden zuyongdiao rate is about 3%, and the 4.5%. quota system, independent of the number of the class D land on the one hand, in a certain period to play to encourage class D enlarge the area of the cultivated land, so as to promote the recovery and development of agriculture. On the other hand, because of farmers and businessmen of the different tax rate, resulting in a large number of agricultural population to non-agricultural industry. In the early Tang Dynasty, agricultural economy has gradually restored development and prosperity during the Kaiyuan Tianbao trend, at the same time, the escaping families has become a serious problem, these two kinds of process The economic trend is closely related to the defects of the renting system itself and the existence of the tax rate difference.
The late Tang Dynasty, the whole burden of the taxpayer than the previous heavy. Built in early years to implement two tax reform, the taxpayer's tax burden tax zenitani somersault, output rate is about 4.8%, 6.2% (excluding the additional), an increase of 2-3 percentage points over the previous period. This growth is mainly formed in the previous period, and, in the calendar year price is high in the case of farmers, the tax burden is doubled, but the household tax burden is relatively decreased. The money tax collection system is a somersault in assets and equity tax burden, improve the unfair phenomenon of unequal tax, taxpayers to alleviate poverty when the "money burden. After heavy light" economic situation, the kind of the bucket collection system also can reduce the actual burden on the taxpayer's advantage. However, the late Tang Dynasty "somersault" booth and escape "
The existence of tax rate difference aggravates the degree of unequal tax burden in the industry, which leads to the imbalance in the speed of industry development.
The development of agriculture is not enough and the commodity economy is developing rapidly.
The second chapter is "the transportation of tax grain and the financial economy in the Tang Dynasty" - a submersible transportation cost in the south of the Yangtze River
Heart. In order to meet the huge demand for food from the Tang Dynasty, allocated a large amount of money for the estimation of grain tax schedule.
Is, under normal circumstances, Jiangnan Water transport costs about two or three per bucket, Baiwen minimum seven, eight
Ten. The total annual cost of 80-100250 yuan plant operation Dabao Wan Shi zumi were approximately 2 million 630 thousand
Silk, 3 million 290 thousand collaterals, 8 million 230 thousand silk.
The reform of the monk transport system in the Tang Dynasty saved the financial expenditure and improved the efficiency of the transportation of tax grain.
This chapter, after the Pei Yaoqing reform, transportation costs 1 million 890 thousand seven million stone Ding province; after the reform of Liu Yan,
Province. The two reform costs more financial benefits are very significant. Especially because of the cost of transportation Liu Yan reform
It was paid by the salt and reduced the burden on the taxpayers, especially the people in the south of the Yangtze River, and the economic benefits were very good.
BJ.
In the Tang Dynasty, the transport of tax grain made a huge amount of wealth spent on the trough to Changan. Some taxpayers
As a result, the burden is aggravated, and some people, especially the people along the canal, have increased employment opportunities.
Line cities have also developed rapidly, and the economy in the south of the Yangtze River is further prosperous.
The third chapter is "the Tang Dynasty and to finance and economy. The commodity structure and the transfer distance is constant
The two important scales of commodity exchange in China are also an important measure to evaluate the social and economic development.
Refers to the cup. After calculation, this chapter points out that in the pre wJ 20% profit for the dealers' metallurgical conditions, and to the government
The increase in food prices can stimulate the traffic distance, the key depends on the ratio between and to increase with the price.
When the current price and increase with the ratio is greater than 20%, it increases the effect of distance overland trafficking dealers
Will the knife "for the first time, the higher the ratio, the stimulation of the grain increase grain distance more traffic
Obviously. And the ratio of flower and grain price increase with the expected profit limit, together with the take
The amount of the fare and single pricing decision and rose in most occasions only when the state or the power of the Co.
Area is carried out.
Whether or not I can promote the development of the local agricultural economy, and the behavior of the government, especially the price, and so on.
Cut. Find that the government for preventing the hurt and increase the storage in good time
The Changping storehouse and the price increase made little effect on grain production and commodity economy.
One 2 one
Need to finance operation, especially for the treatment of the border and develop and to the shortage of rations increase, is the government
The government tries to use the power of the commodity economy to carry out grain scheduling, to meet the means of grain expenditure and to the commodity economy.
The economic stimulation obviously. Under normal circumstances, and one of the ugly to increase more than the price above
At the time, the state finance can bear the burden, the common people invest in grain production, and the surplus can promote the agricultural students.
Production and development, increase the circulation of commodity grain and expand the circulation distance of commodity grain.
How to change the price, production or acquisition of more food than food, luxury home farm, small farmers from the government and to
More profits are made in the middle.
The fourth chapter is "Tian Tang tuntianying of Finance and economy. According to this chapter estimates, frontier military towns
Military Sergeant Tuen Tuen [IJ, in general, the average yield per mu is above 5, and its cost will be lower than the same item.
And to charge, good economic benefits. More than a thousand miles to send provisions, to solve the financial needs of the cost of rations
It is saved, namely juntun financial benefits in particular. If people raise troops, if not exceeding the yield per mu
In terms of its own input and output, the economic benefits are not outstanding, but if 6 hops are over, the economic benefits are not outstanding.
Compared with long or high prices and to send provisions to the cost of its financial efficiency is still very significant. In the late Tang Dynasty, Tun
011, the financial and economic benefits of the m, in addition to the cost factors, are also dependent on the collection of the central government.

【学位授予单位】：厦门大学
【学位级别】：博士
【学位授予年份】：2002
【分类号】：K242

【引证文献】