| 略论唐代的两税法 |
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| 引用本文： | 刘立霞.略论唐代的两税法[J].黑龙江省政法管理干部学院学报,2005(1):99-101. |
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| 作者姓名： | 刘立霞 |
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| 作者单位： | 黑龙江大学,法学院,黑龙江,哈尔滨,150080 |
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| 摘 要： | 两税法是唐德宗时宰相杨炎制定的,于建中元年(公元780年)颁布,此后在中国历史上一直沿用 了八百年之久。在中国的田赋史上,唐代的两税法既是匡时济世的重大改革,又是中唐以后中国赋税制度的中 枢,它对中国的财政制度影响深远。
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| 关 键 词： | 唐代 两税法 赋税制度 |
| 文章编号： | 1008-7966(2005)01-0099-03 |
| 修稿时间： | 2004年12月23 |
On The Double-tax Law of the Tang Dynasty |
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| Authors: | LIU Li-xia |
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| Abstract: | Enacted by Prime Minister Yang Yan, the Double-tax Law was promulgated in 780 when De-zong, an emperor of the Tang Dynasty, came into throne; thereafter it had been in operation for 800 years. In the Land-tax history of China, the Double-tax Law in the Tang Dynasty not only served as the signal reform of prosperity and stability, but also as the landmark of taxes and duties in China's feudal history,which exerted a far-reaching influence on the financial system of China. |
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| Keywords: | the Tang Dynasty Double-tax Law Taxes System |
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