本文關(guān)鍵詞： 兩稅法 制度來源 主要內(nèi)容 社會(huì)基礎(chǔ) 法理分析　出處：《鄭州大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：稅收自古以來就與國(guó)家的政權(quán)、社會(huì)的穩(wěn)定和經(jīng)濟(jì)的發(fā)展有著天然、緊密的血脈聯(lián)系。它是國(guó)家政權(quán)穩(wěn)固的物質(zhì)基礎(chǔ)。尤其是唐朝的兩稅法,它的推行和實(shí)施為唐后期政權(quán)的穩(wěn)定和經(jīng)濟(jì)的發(fā)展起到至關(guān)重要的作用。唐朝前期租庸調(diào)制獨(dú)占天下,輕徭薄稅,促進(jìn)了唐朝初期社會(huì)經(jīng)濟(jì)的繁榮。至唐朝中期,由于人口的大量增加,國(guó)家機(jī)構(gòu)的不斷擴(kuò)大,軍政費(fèi)用的大量開支,特別是安史之亂的發(fā)生,造成了中原地區(qū)的嚴(yán)重破壞,迫使唐王朝不得不對(duì)舊的稅制進(jìn)行重大調(diào)整。把以前的按人丁征稅變成按資產(chǎn)征稅,將租庸調(diào)和戶、地等稅合為兩稅,把各種課間雜稅融合在一起。在唐朝稅收制度的變革中,戶籍制度發(fā)揮著功不可沒的作用,它為兩稅法的征收和實(shí)施提供了制度上的來源。唐朝經(jīng)歷了由初期的租庸調(diào)制向兩稅法的改革,這一改革在我國(guó)財(cái)政史上劃下了濃墨重彩的一筆,在我國(guó)封建社會(huì)經(jīng)濟(jì)史上占有十分重要的地位。中國(guó)歷史上的賦稅制度經(jīng)歷了一個(gè)漫長(zhǎng)的演變過程。其租庸調(diào)制、兩稅法、一條鞭法、攤丁入畝的推行在中國(guó)封建史上都具有里程碑式的意義。這些制度都在一段時(shí)間內(nèi)運(yùn)轉(zhuǎn),對(duì)國(guó)家的經(jīng)濟(jì)生活中起到關(guān)鍵的作用。本文分四個(gè)部分從法律視角對(duì)唐朝兩稅法進(jìn)行深度剖析。首先,從兩稅法的制度來源上分析。唐朝兩稅法實(shí)施和推行的制度來源是戶籍和地稅。其次,從唐朝兩稅法的征收機(jī)構(gòu)、征收標(biāo)準(zhǔn)、稅收入庫以及基本原則來概述其內(nèi)容。再次,從兩稅法的社會(huì)基礎(chǔ)入手。包括經(jīng)濟(jì)基礎(chǔ)、政治因素以及抑制道、佛因素的產(chǎn)生。最后,對(duì)唐朝兩稅法進(jìn)行法理之分析。包括稅收與國(guó)家政權(quán)之間的關(guān)系、稅收制度演進(jìn)的法學(xué)原理、人頭說向資產(chǎn)稅邁進(jìn)的法律價(jià)值以及兩稅法的時(shí)代局限性。在結(jié)語中回顧中國(guó)古代稅收制度在國(guó)家經(jīng)濟(jì)的發(fā)展和政治運(yùn)行中的重要地位。
[Abstract]:Since ancient times, taxation has a natural and close blood relationship with the state power, social stability and economic development. It is the solid material foundation of the state regime, especially the two tax laws of the Tang Dynasty. Its promotion and implementation played a vital role in the stability of the regime and the development of the economy in the late Tang Dynasty. Promoted the social and economic prosperity in the early Tang Dynasty. To the middle of the Tang Dynasty, due to a large number of population growth, the constant expansion of state institutions, military and political expenses of a large amount of expenditure, especially the occurrence of the Anshi Rebellion. Caused serious damage in the Central Plains, forced the Tang Dynasty to make a major adjustment to the old tax system. In the Tang Dynasty tax system reform, the household registration system plays an indispensable role. It provides a source of system for the collection and implementation of the two tax laws. The Tang Dynasty experienced from the initial regulation of rent to the reform of the two tax laws, this reform in the financial history of our country drew a great deal of light. The tax system in Chinese history has undergone a long process of evolution. Its rent regulation, two tax laws and one whip law. In the feudal history of China, the implementation of these systems was of milestone significance. These systems all operated for a period of time. This article is divided into four parts to analyze the two tax laws of Tang Dynasty from the perspective of law. First of all. From the source of the two tax laws. The implementation and implementation of the two tax laws of the Tang Dynasty is the source of household registration and land tax. Secondly, from the two tax collection agencies in the Tang Dynasty, the collection standards. Third, from the social basis of the two tax laws, including the economic base, political factors and the emergence of the restraining Tao, Buddha factors. Finally. This paper analyzes the legal principles of the two tax laws in the Tang Dynasty, including the relationship between taxation and the state power, and the legal principles of the evolution of the tax system. In the conclusion, the author reviews the important position of ancient Chinese tax system in the development of national economy and political operation.
【學(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：D929

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