本文選題：唐朝　切入點：政府糧食需求　出處：《廈門大學》2002年博士論文　論文類型：學位論文

【摘要】： 唐朝的政府糧食需求是對國計民生有重大影響的問題。20世紀以來治唐史者對此多所關注，取得豐碩的成果，但在不少方面也有待深入。本文擬對唐代政府為滿足糧食需求而采取的主要財政措施如稅糧政策、漕運費用、和糴、屯田等作成本-效益分析，具體論述唐朝政府糧食需求及其相關政策對社會經濟發(fā)展的影響，以期有助于加深對古代中國的政府需求與經濟發(fā)展的影響的研究。全文九萬余字，分成四章。 第一章為《唐朝的稅糧政策與財政經濟》。經量化分析，認為唐前期在定額丁租制下納稅人的整體負擔水平并不高，課戶丁租、租庸調的產值負擔率分別約為2％、3.7％(不含各項附加)；若加上各項附加，課戶丁租、租庸調的產值負擔率分別約為3％、4.5％。這種與課丁占有土地數(shù)量無關的定額稅制，一方面，在一定時期發(fā)揮了鼓勵課丁擴大土地耕種面積的作用，從而促進農業(yè)的恢復與發(fā)展。另一方面，由于農民與工商業(yè)者之間長期存在著差別稅率，致使大量農業(yè)人口流向非農產業(yè)。在唐前期，農業(yè)經濟呈現(xiàn)逐步恢復發(fā)展以至開元天寶時期空前繁榮的趨勢，與此同時，逃戶問題趨于嚴重，這兩種突出的經濟趨勢都與丁租制本身的缺陷與稅率差的存在有很大關系。 唐后期，納稅人的整體負擔比前期沉重。建中初年實行兩稅法改革，納稅人的兩稅斛斗、兩稅錢谷的產值負擔率分別約為4.8％、6.2％(不含各項附加)，比前期增長2-3個百分點。這種增長主要形成于之前的大歷年間，而且，在大歷年間物價頗高的情況下，對農民而言，地稅的負擔是確實加倍增長了，而戶稅錢負擔卻是相對下降。兩稅斛斗征收制度是一種以資產為宗、量能負擔的公平稅制，有利于改善賦稅不均的不公平現(xiàn)象，減輕貧窮納稅人的負擔。當“錢重貨輕”的經濟形勢產生之后，兩稅斛斗的征收制度也具有減輕納稅人實際負擔的優(yōu)勢。但是，唐后期兩稅斛斗的“攤逃”與行 業(yè)稅率差的存在，加劇了行業(yè)稅負不均的程度，導致行業(yè)發(fā)展速度失衡，即 農業(yè)發(fā)展不足，商品經濟發(fā)展較快。 第二章為《唐朝的稅糧調運與財政經濟——一以江南潛運費用為中 心》。為滿足巨額的集中性糧食需求，唐朝撥出巨款用于稅糧調度。經估 算，正常情況下，江南租米的槽運費用約在每斗·二三百文之間，最低七、八 －十文。廠元大寶間運80－100、250萬石租米的年度總費用分別約為263萬 絹、329萬絡、823萬絹。 唐政府的僧運制度改革，節(jié)省了財政開支，提高了稅糧運輸效益。據(jù) 本章計算，經過裴耀卿改革，運糧七百萬石叮省費189萬絡；劉晏改革后， 省費更多。兩次改革的財政效益都很顯著。特別是劉晏改革，因官運的費用 皆由鹽利支付，減輕了納稅人特別是江南地區(qū)人民的負擔，經濟效益也很 bJ。 唐代稅糧調運使巨額財富花費在揚于至長安的槽路上。一部分納稅人 因此負擔加重，一部分百姓尤其是運河沿線的百姓卻因此增加就業(yè)機會，沿 線城市也得到迅速發(fā)展，江南地區(qū)經濟進一步繁榮。 第三章為《唐朝的和來與財政經濟》。商品構成及其流轉距離，是衡 量中國占代商品交換水平的兩個重要尺度，也是評估社會經濟發(fā)展的一項重 要指杯。經計算，本章指出在糧商預wJ獲利為20％的‘冶況下，政府和來定 價能否刺激其增加糧食販運距離，關鍵取決于和來加價與時價之間的比率。 即當和余加價與時價之比大于20％時，它對糧商增加陸路販運距離的影響 才會刀‘始產生，，這個比值越高，所起的刺激糧商增加糧食販運距離的作用越 明顯。受和朵加價與時價的比率以及糧商預期利潤的限制，加之唐朝采取定 額加價的和朵定價方式，就決定了和朵在多數(shù)場合只能在當州或當?shù)赖挠邢?地域進行。 和余能否推動當?shù)剞r業(yè)經濟的發(fā)展，與政府行為尤其是和來價格等密 切相關。找們認為，唐朝政府在豐年時出于防止谷賤傷農及增加財政倉貯而 制定的常平倉和來加價，對糧食生產及商品經濟的拉動作用很小。而唐朝出 一2一 于財政調度的需要，特別是為處理邊境的軍糧緊缺而制定的和來加價，是政 府力圖借助商品經濟的力量進行糧食調度，滿足糧食支出的手段，對商品經 濟的刺激作用比較明顯。一般情況下，和來加價超過時價的丑分之一以上 時，國家財政能夠負擔，百姓投資糧食生產有利可圖，和余才能促進農業(yè)生 產發(fā)展，增加商品糧的流通量、擴大商品糧的流通距離。不過，無論和來加 價如何變化，生產或收購較多糧食的大農、糧商、豪家比小農戶從政府和來 中獲利更多。 第四章為《唐朝的屯田營田與財政經濟》。據(jù)本章估算，邊地軍鎮(zhèn)的 軍士屯＊營［IJ，一般情況下，平均畝產量在5斗以上，其成本會低于同等條 件下的和來費用，經濟效益不錯。比之千里饋糧，解決軍糧需求的財政成本 更是節(jié)省甚多，即軍屯的財政效益特別突出。若是募民屯田，若畝產量不超 過6斗，會入不償費。就其本身的投人產出而言，經濟效益并不突出。但若 與長途饋糧或高價和來的費用比較，其財政效益仍相當顯著。在唐后期，屯 011、營m的財政經濟效益高低，除成本因素之外，還取決于中央制定的收
[Abstract]:The government has a significant impact on the demand for food is beneficial to the people's livelihood problem.20 century Tang history it has been paid close attention and achieved fruitful results, but also in many aspects need further. This paper intends to finance as the main grain tax policy, transport costs, and buy the Tang Dynasty government measures to meet the need of food. Analysis of cost - benefit for farming, discusses the influence the government demand for food and related policies on social and economic development, in order to study effect helps to deepen the understanding of ancient China government demand and economic development. There are more than nine words, divided into four chapters.
The first chapter is "the grain tax policy on finance and economy. Through quantitative analysis, that in the early Tang Ding rent taxpayer quota overall burden level is not high, small class households rent, the output value of the burden of zuyongdiao rates were approximately 2%, 3.7% (excluding the additional); if coupled with the attached plus, Ding class households rent, output burden zuyongdiao rate is about 3%, and the 4.5%. quota system, independent of the number of the class D land on the one hand, in a certain period to play to encourage class D enlarge the area of the cultivated land, so as to promote the recovery and development of agriculture. On the other hand, because of farmers and businessmen of the different tax rate, resulting in a large number of agricultural population to non-agricultural industry. In the early Tang Dynasty, agricultural economy has gradually restored development and prosperity during the Kaiyuan Tianbao trend, at the same time, the escaping families has become a serious problem, these two kinds of process The economic trend is closely related to the defects of the renting system itself and the existence of the tax rate difference.
The late Tang Dynasty, the whole burden of the taxpayer than the previous heavy. Built in early years to implement two tax reform, the taxpayer's tax burden tax zenitani somersault, output rate is about 4.8%, 6.2% (excluding the additional), an increase of 2-3 percentage points over the previous period. This growth is mainly formed in the previous period, and, in the calendar year price is high in the case of farmers, the tax burden is doubled, but the household tax burden is relatively decreased. The money tax collection system is a somersault in assets and equity tax burden, improve the unfair phenomenon of unequal tax, taxpayers to alleviate poverty when the "money burden. After heavy light" economic situation, the kind of the bucket collection system also can reduce the actual burden on the taxpayer's advantage. However, the late Tang Dynasty "somersault" booth and escape "
The existence of tax rate difference aggravates the degree of unequal tax burden in the industry, which leads to the imbalance in the speed of industry development.
The development of agriculture is not enough and the commodity economy is developing rapidly.
The second chapter is "the transportation of tax grain and the financial economy in the Tang Dynasty" - a submersible transportation cost in the south of the Yangtze River
Heart. In order to meet the huge demand for food from the Tang Dynasty, allocated a large amount of money for the estimation of grain tax schedule.
Is, under normal circumstances, Jiangnan Water transport costs about two or three per bucket, Baiwen minimum seven, eight
Ten. The total annual cost of 80-100250 yuan plant operation Dabao Wan Shi zumi were approximately 2 million 630 thousand
Silk, 3 million 290 thousand collaterals, 8 million 230 thousand silk.
The reform of the monk transport system in the Tang Dynasty saved the financial expenditure and improved the efficiency of the transportation of tax grain.
This chapter, after the Pei Yaoqing reform, transportation costs 1 million 890 thousand seven million stone Ding province; after the reform of Liu Yan,
Province. The two reform costs more financial benefits are very significant. Especially because of the cost of transportation Liu Yan reform
It was paid by the salt and reduced the burden on the taxpayers, especially the people in the south of the Yangtze River, and the economic benefits were very good.
BJ.
In the Tang Dynasty, the transport of tax grain made a huge amount of wealth spent on the trough to Changan. Some taxpayers
As a result, the burden is aggravated, and some people, especially the people along the canal, have increased employment opportunities.
Line cities have also developed rapidly, and the economy in the south of the Yangtze River is further prosperous.
The third chapter is "the Tang Dynasty and to finance and economy. The commodity structure and the transfer distance is constant
The two important scales of commodity exchange in China are also an important measure to evaluate the social and economic development.
Refers to the cup. After calculation, this chapter points out that in the pre wJ 20% profit for the dealers' metallurgical conditions, and to the government
The increase in food prices can stimulate the traffic distance, the key depends on the ratio between and to increase with the price.
When the current price and increase with the ratio is greater than 20%, it increases the effect of distance overland trafficking dealers
Will the knife "for the first time, the higher the ratio, the stimulation of the grain increase grain distance more traffic
Obviously. And the ratio of flower and grain price increase with the expected profit limit, together with the take
The amount of the fare and single pricing decision and rose in most occasions only when the state or the power of the Co.
Area is carried out.
Whether or not I can promote the development of the local agricultural economy, and the behavior of the government, especially the price, and so on.
Cut. Find that the government for preventing the hurt and increase the storage in good time
The Changping storehouse and the price increase made little effect on grain production and commodity economy.
One 2 one
Need to finance operation, especially for the treatment of the border and develop and to the shortage of rations increase, is the government
The government tries to use the power of the commodity economy to carry out grain scheduling, to meet the means of grain expenditure and to the commodity economy.
The economic stimulation obviously. Under normal circumstances, and one of the ugly to increase more than the price above
At the time, the state finance can bear the burden, the common people invest in grain production, and the surplus can promote the agricultural students.
Production and development, increase the circulation of commodity grain and expand the circulation distance of commodity grain.
How to change the price, production or acquisition of more food than food, luxury home farm, small farmers from the government and to
More profits are made in the middle.
The fourth chapter is "Tian Tang tuntianying of Finance and economy. According to this chapter estimates, frontier military towns
Military Sergeant Tuen Tuen [IJ, in general, the average yield per mu is above 5, and its cost will be lower than the same item.
And to charge, good economic benefits. More than a thousand miles to send provisions, to solve the financial needs of the cost of rations
It is saved, namely juntun financial benefits in particular. If people raise troops, if not exceeding the yield per mu
In terms of its own input and output, the economic benefits are not outstanding, but if 6 hops are over, the economic benefits are not outstanding.
Compared with long or high prices and to send provisions to the cost of its financial efficiency is still very significant. In the late Tang Dynasty, Tun
011, the financial and economic benefits of the m, in addition to the cost factors, are also dependent on the collection of the central government.

【學位授予單位】：廈門大學
【學位級別】：博士
【學位授予年份】：2002
【分類號】：K242

【引證文獻】

相關期刊論文 前1條

1 侯江紅;;唐朝農業(yè)公共物品供給制度特征探析——以農田水利灌溉設施為例[J];長沙理工大學學報(社會科學版);2010年06期

相關博士學位論文 前3條

1 李維才;唐代糧食問題研究[D];山東大學;2011年

2 黃進華;變通與創(chuàng)新：宇文融與盛唐時代[D];首都師范大學;2007年

3 宋娟;唐代政府對商品經濟的干預研究[D];南京師范大學;2013年

相關碩士學位論文 前1條

1 尚陽;北京政府時期糧食問題研究[D];山東師范大學;2012年

本文編號：1589157