| 唐代两税法的“舍丁税地”及其对封建国家田制的影响 |
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| 引用本文： | 刘美玲. 唐代两税法的“舍丁税地”及其对封建国家田制的影响[J]. 湖南文理学院学报(社会科学版), 1999, 0(4) |
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| 作者姓名： | 刘美玲 |
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| 作者单位： | 怀化师范高等专科学校政史系!湖南怀化，418008 |
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| 摘 要： | 封建国家的田制是在豪强士族地主、庄园经济的存在发展与“以人为本”的赋税制度的合力作用下形成的。唐代两税法的”舍丁税地”税制，改变了以“人丁为本”的税制，促使封建田制逐渐消失。
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| 关 键 词： | 封建 田制 两税法 舍丁税地 |
Tax the Land and Neglect the Population" in the Tang Dynasty and its Influence on Feudal Land System |
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| Liu Meiling. Tax the Land and Neglect the Population" in the Tang Dynasty and its Influence on Feudal Land System[J]. Journal of Hunan University of Arts and Science:Social Science Edition, 1999, 0(4) |
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| Authors: | Liu Meiling |
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| Abstract: | The feudal land system resulted from the joint forces of two aspects: the existence and development ofthe despotic landlords and manor economy; the taxation system of "taking the people as the dominant factor". In the TangDynasty, the two tax laws of "taking land and popecting the population "changed the system" take the people as thedominant factor" and brought about the gndual death of the feudal land system. |
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| Keywords: | feudalism land system two tax laws tax the land and neglect the population |
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