唐代赋役令中对“蕃胡”征收货币税并非因为“商胡”的经营性质 ,税银羊的对象主要也不是“商胡”。内附“蕃胡”或诸国内附“蕃胡”主要指居于北方境内从事畜牧业的各少数民族 ;赋役令规定的税额是隶于正州县与羁縻州的“蕃族”普遍遵循的原则 ,剑南地区“夷獠户”也按半输的税额纳税 ,但并非所有羁縻州都承担赋役 ,仅限于与唐有较强依附关系的已“同编户”者。在实际执行过程中 ,对不同形式附唐或内迁的少数民族在起征赋税时间上给予优惠 The taxation levied on the “Fanhu” in the Tang Dynasty was not because of the nature of the operation of “merchant Hu,” but mainly because the target of tax and sheep was not “merchant Hu.” Included in the “Fan Hu” or “Fan Hu” included in all countries mainly refers to the various ethnic minorities engaged in animal husbandry living in the northern territory; the amount of tax stipulated in the ordinance of assignment is the principle generally followed by the “Fan nationality” in Zhengzhou County and Jizhou Prefecture In Jiannan Prefecture, Yiyi households also pay taxes on a half-yearly basis, but not all jiading prefectures are responsible for the tax burden, and are limited to those who already have the same entitlement as Tang. In the process of actual implementation, ethnic minorities with different forms of attachments to the Tang or Neiqian have been given preferential treatment in the time of taxation