| 唐宋之际徽州重税考 |
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| 引用本文： | 吴树国.唐宋之际徽州重税考[J].求是学刊,2003,30(3):111-115. |
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| 作者姓名： | 吴树国 |
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| 作者单位： | 黑龙江大学,历史文化旅游学院,黑龙江,哈尔滨,150080 |
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| 摘 要： | 本文通过对唐宋之际陶雅徽州重税原因进行考辨后认为 ,徽州重税并非是因为当时的刺史陶雅欲取宠节度使杨行密 ,或是迫于军事需要的加征所导致的 ,而是受到税制变迁和地理环境双重因素影响造成的。徽州重税真正沉重不在正税 ,而在杂税上。
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| 关 键 词： | 唐宋之际 徽州 重税 税制变迁 地理环境 |
| 文章编号： | 1000-7504(2003)03-0111-05 |
| 修稿时间： | 2002年9月12日 |
The Study on Huizhou Heavy Taxes between the Tang and Song Dynasties |
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| WU Shu-guo.The Study on Huizhou Heavy Taxes between the Tang and Song Dynasties[J].Seeking Truth,2003,30(3):111-115. |
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| Authors: | WU Shu-guo |
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| Abstract: | Through investigating the causes of the Hui zhou heavy taxes between the Tang Dynasty and the Song Dynasty, the author thinks that the Huizhou heavy tax es was due to the change of tax regulations and geographic environment, and was n ot levied by Taoya because of bribing Jiedushi Yangxingmi or military supplies. The Huizhou heavy taxes have been ascribed to no regular taxes but sundry fees. |
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| Keywords: | between the Tang Dynasty and the Song Dynast y Huizhou Heavy ta xes changes of tax regulations geographic environment |
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