本文選題：稅收結構 + 理財家�。� 參考：《領導科學》2017年21期

【摘要】：正楊炎是唐德宗朝時的宰相,是中國古代杰出的經濟改革家、理財家。他在任上就財政稅收進行了多項卓有成效的改革,特別是其創(chuàng)立頒行的"兩稅制",實現(xiàn)了中國古代社會農業(yè)稅收結構由人頭稅向資產稅的重大轉變,不僅極大地緩和了當時因稅法敗壞而激化的社會矛盾,也為后世所沿用和推行,具有深遠的歷史影響。然而,這樣一位杰出的人物,最后的結局卻令人感慨唏噓。楊炎后來獲罪,被貶為崖州司馬,未到
[Abstract]:Zhengyang Yan was the prime minister of Tang Dezong, an outstanding economic reformer and financial manager in ancient China. During his tenure, he carried out a number of fruitful reforms on fiscal and taxation, especially the "two tax systems" which he established and promulgated, which brought about a major change in the structure of agricultural taxation in ancient China from the head tax to the asset tax. It not only alleviated the social contradiction intensified by the tax law at that time, but also was adopted and carried out by later generations, which has profound historical influence. However, such an outstanding person, the final outcome is sad. Yang Yan was later convicted and demoted as Yazhou Sima, who did not arrive.
【作者單位】： 解放軍95269部隊參謀部;中共湖北沙洋縣委;
【分類號】：K242.3
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本文編號：1821384