中唐以来国家农业税制的失效与改革(766-907)

三长制、均田制和府兵制是隋唐国强大的密码,但是这一体系之中有一个最大的缺陷是国家一定要有着充分的土地去支配,否则就会导致建立在其上的国家税收制度的失效。中唐以来,由于土地兼并日益严重,以及大量浮逃户的出现,建立在土地公有制上的租庸调也随之失灵,李唐王朝只有日益缩小的税基。故中唐以来,两税法逐渐代替租庸调成为了最为主要的农业税收制度,但两税法的出发点是为了维护李唐王朝的统治,只能救时之弊。两税法的实施至多在税收项目和征收手续上有所简化,但是对剥削量而言并没有减少,所以也并未减轻农民负担,更没有解决好中央和地方的财政问题,最终导致李唐王朝的税收彻底瓦解。

Invalidation and Reform of the National Agricultural Tax System Since the MidTang Dynasty(766-907)

The three-level administration system, the equally-dividing field system, and the Fubing system were elements for the strength of the Sui and Tang Dynasties, but the biggest flaw in these systems was that the country must have sufficient land to control, or it would lead to the failure of the national taxation system. Since the Mid-Tang Dynasty, due to the increasingly serious land mergers and the emergence of a large number of floating households, the rent system based on the public ownership of land failed, and the tax base of Tang dynasty gradually shrank. Therefore, since the Mid-Tang Dynasty, the two-tax law gradually replaced the Zuyongdiao system and became the most important agricultural taxation system. The implementation of the two-tax law had at most simplified tax items and collection procedures, but it did not reduce the amount of exploitation and the burden on farmers, and it did not solve the financial problems of the central and local governments, which ultimately led to the complete collapse of the Tang Dynasty’s taxation.