法律视域下唐朝两税法研究

发布时间：2018-02-01 16:30

本文关键词： 两税法制度来源主要内容社会基础法理分析　出处：《郑州大学》2017年硕士论文　论文类型：学位论文

【摘要】：税收自古以来就与国家的政权、社会的稳定和经济的发展有着天然、紧密的血脉联系。它是国家政权稳固的物质基础。尤其是唐朝的两税法,它的推行和实施为唐后期政权的稳定和经济的发展起到至关重要的作用。唐朝前期租庸调制独占天下,轻徭薄税,促进了唐朝初期社会经济的繁荣。至唐朝中期,由于人口的大量增加,国家机构的不断扩大,军政费用的大量开支,特别是安史之乱的发生,造成了中原地区的严重破坏,迫使唐王朝不得不对旧的税制进行重大调整。把以前的按人丁征税变成按资产征税,将租庸调和户、地等税合为两税,把各种课间杂税融合在一起。在唐朝税收制度的变革中,户籍制度发挥着功不可没的作用,它为两税法的征收和实施提供了制度上的来源。唐朝经历了由初期的租庸调制向两税法的改革,这一改革在我国财政史上划下了浓墨重彩的一笔,在我国封建社会经济史上占有十分重要的地位。中国历史上的赋税制度经历了一个漫长的演变过程。其租庸调制、两税法、一条鞭法、摊丁入亩的推行在中国封建史上都具有里程碑式的意义。这些制度都在一段时间内运转,对国家的经济生活中起到关键的作用。本文分四个部分从法律视角对唐朝两税法进行深度剖析。首先,从两税法的制度来源上分析。唐朝两税法实施和推行的制度来源是户籍和地税。其次,从唐朝两税法的征收机构、征收标准、税收入库以及基本原则来概述其内容。再次,从两税法的社会基础入手。包括经济基础、政治因素以及抑制道、佛因素的产生。最后,对唐朝两税法进行法理之分析。包括税收与国家政权之间的关系、税收制度演进的法学原理、人头说向资产税迈进的法律价值以及两税法的时代局限性。在结语中回顾中国古代税收制度在国家经济的发展和政治运行中的重要地位。
[Abstract]:Since ancient times, taxation has a natural and close blood relationship with the state power, social stability and economic development. It is the solid material foundation of the state regime, especially the two tax laws of the Tang Dynasty. Its promotion and implementation played a vital role in the stability of the regime and the development of the economy in the late Tang Dynasty. Promoted the social and economic prosperity in the early Tang Dynasty. To the middle of the Tang Dynasty, due to a large number of population growth, the constant expansion of state institutions, military and political expenses of a large amount of expenditure, especially the occurrence of the Anshi Rebellion. Caused serious damage in the Central Plains, forced the Tang Dynasty to make a major adjustment to the old tax system. In the Tang Dynasty tax system reform, the household registration system plays an indispensable role. It provides a source of system for the collection and implementation of the two tax laws. The Tang Dynasty experienced from the initial regulation of rent to the reform of the two tax laws, this reform in the financial history of our country drew a great deal of light. The tax system in Chinese history has undergone a long process of evolution. Its rent regulation, two tax laws and one whip law. In the feudal history of China, the implementation of these systems was of milestone significance. These systems all operated for a period of time. This article is divided into four parts to analyze the two tax laws of Tang Dynasty from the perspective of law. First of all. From the source of the two tax laws. The implementation and implementation of the two tax laws of the Tang Dynasty is the source of household registration and land tax. Secondly, from the two tax collection agencies in the Tang Dynasty, the collection standards. Third, from the social basis of the two tax laws, including the economic base, political factors and the emergence of the restraining Tao, Buddha factors. Finally. This paper analyzes the legal principles of the two tax laws in the Tang Dynasty, including the relationship between taxation and the state power, and the legal principles of the evolution of the tax system. In the conclusion, the author reviews the important position of ancient Chinese tax system in the development of national economy and political operation.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D929

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