敦煌归义军赋税制的特点

敦煌归义军政权实行据地出税的政策,其地税主要包括地子、官布、税草和税柴。由于归义军实行请田制度,不仅赋税的征收完全以土地为据,就是部分差科的征发,也以土地为据。赋税主要以乡为单位征收,具体则由“某头”负责。归义军政权的赋税制度既与中原王朝的制度有一致性,也有自己的创造和变通,但在发展趋势上却与中原王朝相一致,由此可以从一个侧面认识唐后期五代宋初经济制度的演变。

The Characteristics of the Tax-Levying system Under Gui-Yi-Jun Regime

Dunbung - based Gui - yi - jun Regime implemented the policy of tax according to the fertility and amount of land. Its land -tax mainly included Dizi,,Guanbu,,Shuicao and Shuichai. Since Gui - Yi - Jun Regime implemented the Qing - Tian institution, both the levy of taxes and the levy of some of the Chai - ke depended on the land. The taxes were levied mainly in terms of Xiang, charged by "Mou -tou" concretely. The tax -levying system under Gui - Yi -Jun Regime not only complied with the systems of the central empire, it also had its own features. But the trend was gearing towards the symstem adopted by the central China Enpire. through this poimt of entry the Central Ching Empires system we can appreciate the evolution of the economic policy from later -Tang Dynasty to Five - Dynasties and the beginning of Song Dynasty.