试论唐前期吐鲁番地区户税的几个问题

本文认为,吐鲁番地区的户税不存在中央户税和地方户税之分,户税的制税权和服务对象都是中央,但地方专征专用;吐鲁番地区的户税是多税目、多税率和多税额的复合形式税,而且在户税征收中,定户等所依据的资产除菜地外不包括其他土地。就唐前期吐鲁番地区来说,户税征收存在独特的地方色彩。

A Tentative Research on Several Issues of the Household Tax of Turfan in the Early Tang Dynasty

The article holds that the household tax of Turfan area can not be simply classified as the one of the central government or local government.Though the power of taxation and service target of household tax was the central government,it was collected and used by local government.The household tax of Turfan area is a complex tax,which is diversified in the category,rate and amount of taxation.In early Tang Dynasty,the taxation of household tax in Turfan area had unique local characteristics.