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作 者:刘思怡[1]
机构地区:[1]陕西省社会科学院古籍所,陕西西安710065
出 处:《陕西师范大学学报(哲学社会科学版)》2012年第3期91-97,共7页Journal of Shaanxi Normal University(Philosophy and Social Sciences Edition)
基 金:国家哲学社会科学基金项目(11XZS031)
摘 要:食实封是唐代宗室最主要的经济来源,但由此造成了唐前期宗室占有很大份额的国家丁户,极大地侵蚀了国家的财政收入。唐玄宗开元中对此制度进行了重大改革,改革的核心问题是租调入封家而庸入国。唐宗室袭封是按食封继承法来执行,袭封的最终结果是五世以后宗室的食封数归零。Manorial taxes and corvee were the primary economic source of the imperial clanmen in the Tang Dynasty. However, tax-bearer men of imperial clanmen who took a large proportion of the national counterparts undermined enormously national financial income. Emperor of Xuanzong introduced some significant reforms to this system in his reign, the key step of which was to employ manorial households as national ones. In the Tang Dynasty, imperial clanmen succeeded manorial taxes and corvee by the corresponding inheritance law. Xuanzong' s reform was to bring about the situation that there were no manorial taxes and corvee left since the Five Dynasties
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