唐代老人赋役问题探讨

唐代对老人及其侍养者有蠲免赋役的政策。一方面,唐代的确把这些政策付诸了实施,而且优免年龄有时甚至早于法定入老年龄。另一方面,这些政策的执行又是不规范、不严格的。在某些情况下,老人被征发之事屡见不鲜。

Discussion on Taxes and Corvee Problems of the Aged in Tang Dynasty

There were policies which to relief and exempt taxes and corvee of the aged and the people who waited on them in Tang Dynasty.On the one hand,these policies were indeed implemented in Tang Dynasty.Sometimes the age of reliefing and exempting taxes and corvee even earlier than the statutory into old age.On the other hand,the execution of these policies was not standard,not strict.In some cases,the affairs that the aged were commandeered were of common occurrence.