唐朝的税收财政政策--两税法

今天接着谈一谈唐朝的税收和财政政策上回说到唐朝。前期实行的是租庸调制度。其核心就是国家拥有土地的产权。有国家来分配土地，保证耕者有其田。这样就。达到保证底层民众不会落入赤贫。没有活路的境地而揭竿而起。维护天下太平的局面。同样底层的民众作为报答负担。比例非常之少的税收和国家分派的摇椅。这种制度设计理念是非常理想的。但是在实习的过程中，随着人口的增多，社会分工的复杂化以及官僚机构的膨胀和效率低下。以及官僚机构根深蒂固的欺上瞒下。工作作风。社会经济状况和土地。数量统计的技术活越来越难以。实行。最终趋于崩溃。于是到了唐朝中期。的一位宰相开始实行了税务改革，推行了两税法。所谓两税法。就是因为原来的租庸调制度需要维护庞大的。人口数据。而低效的官僚机构即便已经膨胀了。但也只是多了一些泳装，庸官和永远无法处理，再加上。如此繁重的工作，没有任何绩效激励，全靠道德力量。支撑显然是。持续。所以这个宰相就推行了一种简化的。税收和财政政策，在夏秋两季也就是稻谷成熟的时候。分别征收两次。税收。而且为了转运方便。税收也以货币的形式征收。之前介绍过一本书，叫做仿古书。物的种植和推广是形成国家的。一个必要条件。就是因为谷物的成熟期是非常确定的。可以做全国的稻米都是在春秋，两季成熟，这样征收。税收的官员就非常方便了，而不用时长。盯着。农民只需在收获季节出来清茶土地。和收成就能够定出税额。土豆和豆类都没有这样的优势。同时国家也不在分配土地。实际上默认了。地市场。自由交易的土地市场的形成，当然这从总体上来说。相当于朝廷。被迫放松了对社会的。社会经济的监管。在一定程度上。释放了。经济活力。在一定程度上也会促进社会的繁荣，让王朝呈现出盛世景象，但同样的这样的。税收和财政简化措施。同样是不可持续的。一个是虽然官僚集团面对复杂的社会。欠缺管理能力。他们的管理欲望却是不会有丝毫的减弱，只会不断的增加。这样就造成了。官僚机构的持续膨胀。不断成立新的机构和衙门。对新的领域进行监管。Ok.大大加重财政负担。第二，随着王朝故盛世，帝王也开始浩大施工。开始热衷于。开疆拓土。对外用兵同样是。烧钱的事情。为了筹措资金。官府就会在。逆行的两税法之外在新增摊派。在巧立名目新增摊派。时间一长。名目繁多。生态名目繁多又变得难以管理，于是会再次启动税制改革，将杂七杂将车间杂碎再汇总。归并到常规税收里面。这就是。经常所说的吃货效应。一生一缩，负担总是民众的负担，总是越来越重。

Today, let's talk about the tax and fiscal policies of the Tang Dynasty, and then back to the Tang Dynasty. In the early stage, the rent adjustment system was implemented. At its core, the state owns the property rights to the land. There is a state to distribute the land and ensure that the cultivators have their land. That's it. To ensure that the people at the bottom do not fall into extreme poverty. There is no way to live. Maintain the peaceful situation in the world. The same people at the bottom are repaid as a burden. A very small proportion of taxes and state-allocated rocking chairs. This kind of institutional design concept is very ideal. But in the process of practice, as the population increased, the social division of labor became more complex, and the bureaucracy expanded and became inefficient. and the deep-seated deception of the bureaucracy. Work style. socio-economic status and land. The technical work of quantitative statistics is becoming more and more difficult. Implement. Eventually it tends to collapse. So in the middle of the Tang Dynasty. One of the prime ministers began to implement tax reform, introducing a two-tax law. The so-called two-tax law. It is because the original rent adjustment system needs to be maintained hugely. Demographic data. And the inefficient bureaucracy has swelled. But it's just a few more swimsuits, mediocre and never able to deal with it, plus. Such a heavy workload, without any performance incentives, is all about moral force. The support is obviously. Persistent. So the prime minister promoted a simplification. Tax and fiscal policy in summer and autumn, when the rice is ripe. Levied twice. Taxation. And for the convenience of transshipment. Taxes are also levied in the form of money. I introduced a book before, called the Antique Book. The cultivation and promotion of things is the formation of the state. A necessity. This is because the ripening period of the grain is very certain. The rice that can be made in the whole country is matured in spring and autumn, and the two seasons are levied. It is very convenient for the tax collector to be in charge of the tax without taking a long time. Stare at. Farmers only need to come out of the tea land during the harvest season. and the amount of tax can be determined. Neither potatoes nor beans have such an advantage. At the same time, the state is not allocating land. Actually defaulted. local market. The formation of a freely traded land market, of course, this in general. Equivalent to the imperial court. forced to relax on the social. Socio-economic regulation. To a certain extent. Released. Economic dynamism. To a certain extent, it will also promote the prosperity of the society, so that the dynasty will show a prosperous scene, but the same way. Tax and fiscal simplification measures. The same is unsustainable. One is that although the bureaucracy faces a complex society. Lack of management skills. Their desire to manage will not weaken in the slightest, but will only continue to increase. And so it was. The continued expansion of the bureaucracy. New institutions and yamen were constantly being established. Regulation of new areas. Ok. Greatly increase the financial burden. Second, with the prosperity of the dynasty, the emperor also began to build a huge amount of work. Begin to be enthusiastic. Expand your territory. The same is true for the use of foreign troops. Something that burns money. In order to raise funds. The government will be there. In addition to the retrograde two-tax law, new apportionments are added. A new apportionment was added in the name of the clever project. It's been a long time. Numerous. The variety of ecological names has become difficult to manage, so the tax reform will be launched again, and the miscellaneous miscellaneous parts of the workshop will be collected again. Consolidated under regular taxation. Here it is. It is often referred to as the foodie effect. As a lifetime shrinks, the burden is always a burden on the people, and it is always getting heavier and heavier.