唐宋田赋的“损免”与“灾伤检放”论稿

发布时间：2018-11-23 10:42

【摘要】：随着两税法的建立 ,田赋灾免成为与唐宋国计民生关系更为密切的政府行为 ,如何做到及时、如实 ,是宋朝改进唐朝田赋灾免制度的立法考虑 ,其中有不少合理成分。在实施过程中 ,宋朝一直存在地方官员讳言灾伤或检放不实的弊病 ,其原因包括检放程序过于繁细 ,以及其他制度如地方官员考课制度、财政利益分配制度等方面的牵制等 ,不宜以“吏治腐败”一语以概之。
[Abstract]:With the establishment of the two tax laws, land tax disaster prevention has become more closely related to the national economy and people's livelihood in the Tang and Song dynasties. How to do it timely and truthfully is the legislative consideration to improve the system of land tax disaster exemption in the Song Dynasty, among which there are many reasonable elements. In the process of implementation, the Song Dynasty has always had the malpractice of local officials not to mention disaster and injury or false detection and release. The reasons include too many detailed procedures and other systems, such as the examination system for local officials. The system of distribution of financial benefits should not be generalized by the term "corruption of officials".
【作者单位】：厦门大学历史系
【基金】：国家社科基金项目 0 1BZSO1 2成果之一。
【分类号】：K207

【参考文献】