本文關(guān)鍵詞： 賦稅 籍賬資料 農(nóng)民 納稅程序 輸稅 納稅成本　出處：《四川師范大學》2014年碩士論文　論文類型：學位論文

【摘要】：賦稅，作為一種社會財富再分配的方式，關(guān)乎每一個社會成員。賦稅制度，由于其集中體現(xiàn)了賦稅的運行體系，牽涉面眾多，歷來受到眾多史學家的關(guān)注。唐朝，作為封建王朝中最重要的一個節(jié)點，其政治經(jīng)濟制度一直是歷史研究的重點。唐代的賦稅制度，更是歷史研究的重中之重。本文以唐代普通農(nóng)民為著眼點，研究唐代農(nóng)民交納賦稅的程序，力圖拓寬賦稅制度的研究范圍。 全文共五個部分： 第一章介紹選題的依據(jù)和意義，以及國內(nèi)外在唐代賦稅制度上面的研究現(xiàn)狀。最后總結(jié)指出：賦稅制度的研究并沒有達到完美的程度，由于資料的限制，很少有人將研究的視角拓展到普通農(nóng)民；另外，對賦稅進行量化分析也是賦稅研究的薄弱點。本文的主要方向便是這兩個薄弱點。 第二章首先研究唐代完備的籍賬制度和納稅農(nóng)民之間的關(guān)系，以及對普通農(nóng)民納稅的影響。其次，通過唐代減免農(nóng)民賦稅的方式，探討普通農(nóng)民和納稅農(nóng)民的關(guān)系。最后，分析了唐德宗時期的稅制改革對普通農(nóng)民納稅的影響。 第三章是本文的重點，將詳細研究唐代農(nóng)民交納賦稅的方式。本章第一節(jié)論述了胥吏是怎樣及時將農(nóng)民納稅的具體情況及時通知給農(nóng)民，第二節(jié)論述了農(nóng)民在接到通知后是怎樣進行準備的，第三節(jié)論述了農(nóng)民將賦稅交納到州縣正倉的情景，第四節(jié)論述了官吏在倉場檢查農(nóng)民賦稅的方式和方法，最后一節(jié)將介紹幾種非常規(guī)的賦稅征收方式，以及對農(nóng)民的影響。 第四章將運用計量史學的研究方法，用經(jīng)濟學的理論研究農(nóng)民交納賦稅的成本，，歸結(jié)到每戶農(nóng)民為了完成正常的賦稅任務(wù)會付出多少代價。 最后一章對全文作總結(jié)，強調(diào)指出，普通農(nóng)民繳納賦稅的程序在某種程度上，甚至比正稅和各種繁雜的稅外之稅還要重要，如果賦稅的征集程序不合理，同樣可以導致民不聊生、國破家亡。
[Abstract]:Tax, as a way of redistribution of social wealth, relates to every member of society. The tax system, because it embodies the operating system of taxation, involves many aspects. Tang Dynasty, as the most important node in the feudal dynasty, its political and economic system has been the focus of historical research. This paper focuses on ordinary peasants in Tang Dynasty, studies the procedure of paying taxes on peasants in Tang Dynasty, and tries to broaden the scope of research on taxation system. The full text consists of five parts: The first chapter introduces the basis and significance of the topic, as well as the domestic and foreign research on the tax system in the Tang Dynasty. Finally, it points out that: the study of tax system has not reached the perfect degree, due to the limitations of information. Few people extend the perspective of the research to ordinary farmers; In addition, the quantitative analysis of tax is also the weakness of tax research, the main direction of this paper is these two weaknesses. The second chapter first studies the relationship between the complete accounting system of the Tang Dynasty and the tax-paying farmers, and the impact on the ordinary farmers' tax payment. Secondly, through the Tang Dynasty way of tax relief for farmers. The relationship between ordinary peasants and tax-paying peasants is discussed. Finally, the influence of tax reform in Tang Dezong period on ordinary peasants' tax payment is analyzed. The third chapter is the focal point of this article, will study in detail the way of paying taxes to farmers in Tang Dynasty. The first section of this chapter discusses how petty officials timely notify farmers of the specific circumstances of paying taxes. The second section discusses how the peasants are prepared after receiving the notice, the third section discusses the situation of peasants paying taxes to the state and county warehouses, and section 4th discusses the ways and methods for the officials to check the farmers' taxes in the warehouse yard. The final section introduces several unconventional ways of collecting taxes and their impact on farmers. Chapter 4th will use the method of econometric history and the theory of economics to study the cost of peasants paying taxes, which can be attributed to how much each farmer will pay in order to complete the normal tax task. The last chapter summarizes the whole paper, and emphasizes that the procedure of ordinary farmers paying taxes is even more important than the normal taxes and various kinds of complicated taxes, if the collection procedure is unreasonable. The same can lead to the livelihood of the people, the destruction of the country.
【學位授予單位】：四川師范大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.9

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