唐朝宰相杨炎的悲剧性政治命运鉴示

发布时间：2018-04-29 20:14

  本文选题：税收结构 + 理财家　； 参考：《领导科学》2017年21期

【摘要】：正杨炎是唐德宗朝时的宰相,是中国古代杰出的经济改革家、理财家。他在任上就财政税收进行了多项卓有成效的改革,特别是其创立颁行的"两税制",实现了中国古代社会农业税收结构由人头税向资产税的重大转变,不仅极大地缓和了当时因税法败坏而激化的社会矛盾,也为后世所沿用和推行,具有深远的历史影响。然而,这样一位杰出的人物,最后的结局却令人感慨唏嘘。杨炎后来获罪,被贬为崖州司马,未到
[Abstract]:Zhengyang Yan was the prime minister of Tang Dezong, an outstanding economic reformer and financial manager in ancient China. During his tenure, he carried out a number of fruitful reforms on fiscal and taxation, especially the "two tax systems" which he established and promulgated, which brought about a major change in the structure of agricultural taxation in ancient China from the head tax to the asset tax. It not only alleviated the social contradiction intensified by the tax law at that time, but also was adopted and carried out by later generations, which has profound historical influence. However, such an outstanding person, the final outcome is sad. Yang Yan was later convicted and demoted as Yazhou Sima, who did not arrive.
【作者单位】： 解放军95269部队参谋部;中共湖北沙洋县委;
【分类号】：K242.3
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本文编号：1821384