简论两税法的内容及其历史地位  

Content of Law of Two Sorts of Tax and Its Historical Position

作　　者：赵建玲[1] 张洁[2] 

机构地区：[1]安徽大学社会学系,合肥230039 [2]安徽大学研究生部,合肥230039

出　　处：《合肥学院学报（社会科学版）》2006年第4期84-87,共4页Journal of Hefei University:Social Sciences

摘　　要：两税法是唐代政治经济发展的必然产物,是适应当时土地集中、商品经济发展的赋役制度。两税法的总原则是“量出制入”,其主要特点是以资产定税。这一制度否定了“以丁身为本”的赋役制度,征税标准从人丁转移到土地资产,对唐朝后期的政治以及唐以后历代税制产生了深远的影响,成为中国封建社会赋役制度发展中的里程碑。The law of two sorts of tax, an inexorable outcome of the economic and political development of the Tang dynasty, is the taxation adaptable to land centralization and the development of commodity economy at that time. Its main principle is to proportion the income to the outcome, and characteristic of ＂taxing according to one＇s assets＂. Considered as the milestone in the development of taxation in feudal China, this system reversed the previous taxation based on polling, changed the taxation standard from polling to assets, and had a great impact on the taxation in following dynasties.

关 键 词：两税法 杨炎 量出制入 资产定税 

分 类 号：K242.3[历史地理—历史学]