【作者】 吴树国；

【导师】 任爽；

【作者基本信息】 东北师范大学 ， 中国古代史， 2007， 博士

【摘要】 在中国古代农业社会的发展进程中,田税的地位和作用十分关键。它不仅与土地、户籍制度相辅相成,共同形成了国家财政收入的基础,规范着社会经济运行的秩序。同时,它也是赋役制度的核心,并对社会其他层面产生了深远的影响。中国古代田税的征收方式整体上包含着一个从人丁逐步转向土地的过程,唐宋之际是其中的过渡阶段。不仅征税对象由人丁向土地转移,而且也表现为田税附加税的扩张和整合、田税地域差异的加剧以及田税征收管理的调整。因此,研究唐宋之际田税制度变迁对认识中国古代田税乃至整个赋役制度的演进特征具有重要意义。与此同时,田税变迁也对唐宋之际的国家财政、农业经济和农民生活产生了不同程度的影响,因而这一研究对理解唐宋社会的发展也不无裨益。本文在尽量吸收学术界已有研究成果的基础上,沿着制度结构的演进、制度实施机制的调整以及制度变迁的影响三个层面,分五章对唐宋之际田税制度的变迁进行了较为系统化的分析。第一章“田税的变迁”。通过考察两税法的形成、两税法在中晚唐和五代十国的整合以及宋代田税的内在变迁等制度过程,从整体上勾勒出唐宋之际田税变迁的演进趋势和特征。唐前期义仓地税的征收实践和安史之乱以后的财政凋敝促使田税地位逐步提高,并成为两税“田亩之税”的重要内容;两税确立地税和户税的主体税种地位,顺应了地方税制的运行方式,但也造成了税权的下移和田税对户税的消解。中晚唐时期是田税对户税的隐性消解阶段,至五代十国时期,开始新的田税制度建设。履亩而税也促使作为征税对象的土地进一步细化,宋代田税开始转向内在的组合变换。第二章“田税附加税的演进”。本章注重考察在唐宋之际征税对象向田亩转变过程中,田税附加税的种类和功能都逐步扩大的趋势以及宋代对田税附加税的整合。首先探讨了唐前期的田税附加税,认为它尚处于中央法令的规范之内。接着分析了唐宋之际田税附加税的三次高潮,揭示了它们与征税对象由人丁向田亩转变的同步趋势。然后着重讨论宋代“杂变之赋”的形成与整合,认为“杂变之赋”向单一性的田税附加税演进,并发挥了重要的辅助税种功能。通过研究发现,由于附加税随正税附加,故唐宋之际的附加税随田税地位的上升而凸显,同时,附加税的整合也与田税转向内在变化呈现同一特征。第三章“田税的地域差异”。本章对田税地域差异形成的原因、唐宋之际田税地域差异的动态表现以及宋代对田税地域差异的规制及限度进行了细致考察。认为中国古代根据地域差异定税的思想和唐宋之际税权的下移是田税地域差异形成的原因。唐宋之际不仅有两税税额、税率的“轻重相悬”,也有中央和地方规制田税中形成的地域特色,五代时期随着天下瓜裂,地域差异更剧。宋代曾试图努力消除这些差异,但只能局限在个别领域。唐宋之际田税的地域差异固然与该时期的社会背景相关,但从它与田税地位同步上升来看,更应归诸于田税自身的内在特征。第四章“田税征收管理的调整”。本章探讨了在田税制度结构改变之后田税征管模式的相应变化,以及与田税征管紧密关联的土地和户口制度的调整。户帖的出现和户钞的完善体现了对纳税人田税征管的加强。逃田立租、任充永业和移产割税则是土地与税额紧密结合后田税征管的趋势。在土地的管理上,统计手段逐步强化,对土地交易的控制也转移至割税上。而据地造籍、主户与客户之分以及形势户籍的出现则是户口制度调整的表现。这一切都形成了唐宋以降税收乃至社会管理的新特征。第五章“田税变迁的影响”。主要分析了田税制度变迁对国家财政、农业经济和农民生活的影响。定额田税不仅促使国家财政进行定额化管理,也造成了农业税收益走向停滞和萎缩,从而导致国家财政收入结构多元化的进一步增强。随着履亩而税的推行,国家的惠农政策与农业生产的联系日益紧密,因而推动了农业发展。同时,税收的货币化也促使农业生产的商业性增强。然而,田税变迁从整体上并未对农民的税负和生活状态产生巨大影响,说明田税的征收额度与经济发展水平之间的界限不能随意超越。更多还原

【Abstract】 Land tax played a crucial role during the developing process of ancient China’s agricultural society. Land tax, land system and household registration system complemented one another, formed the government’s financial basis, and maintained the society’s economic order. At the same time , land tax was the core of ancient China’s tax and corvée system and influenced deeply the other social aspects. The land-tax collecting method in ancient China consisted of a developing process from capitation tax to land tax. The period between the Tang and Song dynasty was this process’transitional part. During this period, capitation tax was replaced by land tax, the surcharge of land tax was expanded and became concordant, the differences of land tax between different places were increased and the land-tax collection and management were adjusted. Therefore, the study on the land tax change during the period between Tang and Song dynasty has a high value. At the same time, since the land-tax change had various levels of influence on the government finance, agricultural economy and the peasants’lives during this period, this particular study helps greatly to understand the social development in Tang and Song dynasties. On the basis of absorbing the former research findings in academia, this dissertation analyses the change of land tax system in the period between Tang and Song dynasty in five chapters from the aspects of this system’s constructional evolution, its adjustment in executive mechanism and the influence of its change.Chapter one is“the change of land tax”. By examining the formation of“bi-tax law”, the constitution of“bi-tax law”in the middle and late Tang dynasty and Five Dynasties, and the inner change of land tax in Song dynasty, this chapter outlines the evolution tendency and the feature of land tax change in the period between Tang and Song dynasty. The collecting practice of land tax for local public welfare barn in the former part of Tang dynasty and the financial destitution after“An-shi War”made land tax become more and more important and land tax eventually became the important part in the“bi-tax law”.“Bi-tax”established the land tax and household tax as the major taxes, which conformed to the operational method of local tax system but contributed to the fact that the tax power was transferred to the local administration and that land tax annexed household tax. During the middle and late part of Tang dynasty, land tax annexed household tax latently. In the Five Dynasties, the new land tax system was established. Collecting tax according to the land measurement made the land as the tax-collecting object classified further. The land tax in Song dynasty began to transfer to inner change.Chapter two is“the evolution of the surcharge of land tax”. This chapter puts emphasis on the tendency that the surcharge of land tax’s variety and function were enlarged and the concordance of the surcharge of land tax in the process of land’s becoming the tax-collecting object during the period between Tang and Song dynasty. This chapter first analyses the surcharge of land tax in the former part of Tang dynasty and concluded that the surcharge of land tax in this period was still within the central government’s normal laws and regulations. Second, this chapter analyses the three climaxes of the surcharge of land tax, disclosing the tendency that the changes of the surcharge of land tax were synchronous with the transference of the tax-collecting object from capitation to land. Last, this chapter analyses the formation and concordance of sundry revenue in Song dynasty and finds that sundry revenue evolved to the single surcharge of land tax and played an important role as a complementary type of tax. On the base of research, this chapter believes that because the surcharge of land tax was added with the normal tax, the surcharge of land tax became more and more important as the normal land tax’s position got higher and that the concordance of the surcharge of land tax showed the same feature with the inner change of land tax.Chapter three is“the geographical differences of land tax”. This chapter analyses carefully the reasons that the formation of the geographical differences of land tax got formed, the dynamic performances of these geographical differences of land tax and the regulations and limitations for the geographical differences of land tax in Song dynasty. This chapter believes that the reasons for the geographical differences of land tax were that ancient China’s taxes were fixed according to geographical differences and that the tax power was transferred to the local administration in the period between Tang and Song dynasty. In the period between Tang and Song dynasty, two kinds of taxes existed, tax rate varied greatly and both the central government’s laws and the local regulations had geographical features in the period between Tang and Song dynasty. In the Five Dynasties, because of universal great disorder, geographical differences became larger. Song government tried to eliminate these differences; however, its efforts were limited within certain areas. The geographical differences of land tax in the period between Tang and Song dynasty were certainly connected with the social background in this period. However, looking from the fact that these differences were synchronous with land tax’s higher position, the author believes that the inner feature of land tax contributed much more to these geographical differences.Chapter four is“the adjustment of land-tax collection”. This chapter analyses the corresponding changes of the collecting method of land tax after the constitution of land tax system was changed. This chapter also analyses the adjustment of land and household registration systems, which were closely related to the collection of land tax. The appearance of ancient door-plate(hu-tie) and the perfection of“household money”(hu-chao) showed that the land-tax collection and management were strengthened.“Tao-tian-li-zu”,”Ren-chong-yong-ye”, and“Yi-chan-ge-shui”were the tendency of land-tax collection and management after land and tax were closely connected together. In the land management, statistic measures were strengthened and the control of land trade was also strengthened. Domiciliary registration according to land ownership, the division of native household and immigrated household and the appearance of topographical household were the results of the adjustment of the household registration system. All these formed the new features of tax collection and social management in the late part of ancient Chinese society.Chapter five is“the influences of the land-tax transformation”. This chapter analyses the influences of the change of land-tax system on the government’s finance, agricultural economy and peasant’s lives. The quota land tax not only made the government’s finance managed according to quota, but also made the benefit of agricultural tax become stagnated and withered. Therefore, as the variety of the normal taxes became less and eventually one single land tax appeared, the constitution of the government’s financial revenue became more pluralistic. As the method of collecting tax according to the land measurement was strengthened, the government’s benevolent policy toward peasants became closely allied with agricultural production and thus agricultural development was improved. At the same time, collecting tax by means of money made agricultural production have more commercial feature. However, the change of land tax as a whole did not influence peasants’lives and their tax pressure greatly, which showed that the limit between the quota of land-tax collection and the economic development could not be overstepped at will.更多还原