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唐德宗建中元年(780年),经宰相杨炎建议,唐王朝废止陷入窘境的租庸调制而改行两税法。两税法取代租庸调制,代表了中国古代税制由税人为主向税资产为主的变革大方向,在中国古代财政史、赋税史上有着重要意义,对后世宋元明清诸王朝的赋役制度均产生了深远影响。对于两税法的重要意义,中外学者已经做了深入探讨和充分肯定~([1])。不过,正像任何一种制度均非十全十美一样,两税法也同样存在着自身的制度缺陷,在实际执行过程中也出现了各种执行弊端。如果只是强调两税法的重要意
Tang Dezong Jianzhong first year (780 years), by the prime minister Yang Yan suggested that the Tang Dynasty abolished into a dilemma of the levy mediation and divestment of two tax laws. The two tax laws replace lean mediation, representing the general direction of tax reform in the ancient Chinese tax system from taxpayers to tax assets. They have great significance in the history of ancient Chinese finance and taxation, and have produced the tax system for the later Song, Yuan, Ming dynasties deep influence. For the significance of the two tax laws, Chinese and foreign scholars have done in-depth discussion and fully affirmed ~ ([1]). However, just as neither kind of system is perfect, the two tax laws also have their own institutional defects. In actual implementation, various malpractices have also emerged. If only to emphasize the important meaning of the two tax law