前言贡税与力役征派是支撑国家机器正常运转的经济基础。尤其对中国古代国家,其财政收支之稳定,实有赖于自乡里而上逐级进行的户口统计、籍帐编制与徭役徵发。而赋役征派中,最紧要的问题是碓定纳课服役与免课役对象。具体到唐代。首先,法律对于何种人群具有法定的免课役身份,应有明晰之规定; Preface Tribute to tax and force collection is to support the normal operation of the national economy, the economic basis. In particular, for the ancient Chinese nation, the stability of its fiscal revenue and expenditure really depends on the hukou statistics, the establishment of dignitaries and the issue of military employment issued by the townsfolk. The tax collection of the most important issue is to determine the class service and exempt from class object. Specific to the Tang Dynasty. First of all, there should be a clear stipulation that the law should have statutory exemption from class education for what kind of people;