| 唐前期税目“资课”渊源小议 |
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| 引用本文： | 陈文,张登贵.唐前期税目“资课”渊源小议[J].西华师范大学学报(自然科学版),2000(1):73-74. |
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| 作者姓名： | 陈文 张登贵 |
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| 作者单位： | Jialing District of Nanchong Municipality，Nanchong 637002 |
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| 摘 要： | “资”与“课”名虽异而实质相同。输纳资或课的人并无身份等级差别。色役代役钱或物既可以叫做“资”或“课”，亦可称为“资课”。“资”用作货币的代词是自唐政权将“资课”确定为财政支出项目开始。
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| 关 键 词： | 税目 资课 资 课 |
| 文章编号： | 1005-1465(2000)01-0073-02 |
| 修稿时间： | 1999年10月15 |
ON THE ORIGIN OF THE TAX ITEMS ZI AND KE IN THE EARLY TANG DYNASTY |
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| CHEN Wen, ZHANG Deng-gui.ON THE ORIGIN OF THE TAX ITEMS ZI AND KE IN THE EARLY TANG DYNASTY[J].Journal of China West Normal University:Philosophy & Social Sciences,2000(1):73-74. |
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| Authors: | CHEN Wen ZHANG Deng-gui |
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| Abstract: | Zi and Ke,though different in names,share the substance. People who pay Zi or Ke have no difference in statuses and ranks. The money paid or material handed in required by Sheyu and Daiyu can be called Zi or Ke,or even Zike, When the Tang Dynasty established Zike as one item of expenditure, Zi was used as the substitute for cur-rency. |
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| Keywords: | tax item Zike Zi Ke |
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