论唐代两税法后农民负担加重

发布时间：2018-04-10 20:42

本文选题：两税法 + 赋税　；参考：《西北大学》2004年硕士论文

【摘要】：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。
[Abstract]:The implementation of the two tax laws in the Tang Dynasty is an important event in the history of Chinese economy and finance, and plays an extremely important role in the history of the development of China's taxation ideology and taxation system.It not only had a great influence on the politics, economy, military affairs and people's livelihood in the middle and later period of the Li Tang Dynasty, but also became the blueprint and pillar of the taxation system of the successive dynasties after the Tang Dynasty.Therefore, the implementation of the two tax laws, by successive rulers, historians, economists.Many scholars of later generations have also often engaged in fierce debates on the tax systems of the two tax laws, especially after the implementation of the two tax laws, whether the burden of farmers has been reduced or aggravated, and this issue is particularly fierce.There are many advocates of mitigation, opponents are not lack of people, forming a contending situation.The author holds the latter view that after the implementation of the two tax laws, the peasants' burden has not been lightened, but has been aggravated.This paper discusses this problem from four aspects.The first part looks at the aggravation of farmers' burden from the background of the two tax laws.To demonstrate the emergence of the two tax laws from the four aspects of the worsening political crisis, the increasing expansion of fiscal expenditure, the increasing reduction of tax objects and the gradual collapse of rent regulation.It was the ruling class that got more tax revenue to solve the financial crisis.This will inevitably cause the general working people to pay tax burden day by day.The second part analyzes the specific contents of the two tax laws one by one, and points out that the content of the two tax laws will harm the interests of farmers, among which the four specific contents of increasing the burden of farmers are: the amount of production, household tax, local tax and rent and miscellaneous taxes, and so on.The third part further discusses the aggravation of peasants' burden from five problems after the implementation of the two-tax law.Five problems are: central government tax plus levy, local towns illegal accumulation, and hire and buy, money and heavy goods light and provincial evaluation and corvee.The last part explains the increase of peasants' burden from two aspects: the increasing phenomenon of displaced people and the outbreak of peasant uprising in the late Tang Dynasty.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：K242

【共引文献】