论唐初惠民财税制度及其历史评价

发布时间：2018-02-27 06:26

本文关键词： 唐史研究财税制度均田制与租庸调制　出处：《求索》2013年02期 　论文类型：期刊论文

【摘要】：隋亡史训之警示和饱受战争创伤之社会生产力两个因素促成了唐初惠民财税制度的实施。在财税制度设计上,"与民修养,让利于民"及避免分化、集中财力积聚社会财富以发展社会生产之理念成了唐初统治者实施仁政治国的重要思想方略,于是,惠民便成了初唐财税制度的重要特征。这一特征主要表现在:土地制度实行均田制,赋税制度实行租庸调制。惠民财税制度的实施使得初唐有了很好的民众社会基础,而且初唐社会也因扩大税基税源而使国家有了很好的财政收支平衡,对社会发展之物质需求应对有余。经过几十年的努力,惠民财税制度的实施创造了唐朝历史上的第一个辉煌时期,也为唐朝走向全盛打下了雄厚的经济基础,为以后统治者提供了很好的治世参考。
[Abstract]:Two factors, the warning of Sui Dynasty's death and the social productivity, which were traumatized by the war, contributed to the implementation of the financial and taxation system for the benefit of the people in the early Tang Dynasty. In the design of the financial and taxation system, "cultivating with the people, giving way to the interests of the people" and avoiding differentiation were avoided. The idea of concentrating financial resources and accumulating social wealth to develop social production became an important ideological strategy for rulers to implement benevolent government in the early Tang Dynasty. Huimin became an important feature of the fiscal and taxation system in the early Tang Dynasty, which was mainly manifested in the following aspects: the land system implemented the land system and the tax system was subject to the regulation of rent, and the implementation of the Huimin fiscal and taxation system made the early Tang Dynasty have a very good social foundation for the people. Moreover, in the early Tang Dynasty, due to the expansion of the tax base and tax sources, the country had a very good balance of financial revenue and expenditure, and more than enough material needs for social development were met. After decades of hard work, The implementation of the Huimin Fiscal and tax system created the first glorious period in the history of the Tang Dynasty, also laid a solid economic foundation for the Tang Dynasty to become prosperous, and provided a good reference for the rulers to govern the world in the future.
【作者单位】：山东科技大学经管学院;
【分类号】：F812.9;K242

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