论唐代租庸调制制度优势之形成  

On the Formation of the Advantages of Zuyongdiao System in Tang Dynasty

作　　者：王政[1] 李金兰[2] 

机构地区：[1]黔东南民族职业技术学院,贵州凯里556011 [2]凯里学院,贵州凯里556011

出　　处：《凯里学院学报》2013年第5期7-10,共4页Journal of Kaili University

摘　　要：在西晋至唐的赋役制度变迁中,调的征收由计户评资征收演变为计丁征收,租的征收由计亩征收演变成计丁征收,至唐初租庸调都统一于计丁征收,既易于实施又兼顾了公平,可以持续、稳定地为政府提供财政收入。唐初的租庸调在西晋以来的漫长演变过程中,得到的不仅仅是赋役制度的沉积,还包括了户籍管理、土地分配等方面的经验积累,使得唐代租庸调成为了考虑周到的一整套制度,拥有着强大的生命力。During the period from western Jin dynasty to Tang dynasty, the Diao＇ s tax base transformed from Hu （households） to Ding （adult male）, the Zu＇s tax base transformed from Mu to Ding. To the early tang dynasty, the tax bases of Zu Yong and Diao all became to Ding. As a result, the Zuyongdiao System of Tang dynasty became easier to perform, and it can provide the government financial income sustainably and stably. At the same time, this system had been enhanced in the household registration and land distribution. In short, the Zuyongdiao System in Tang dynasty was a thoughtful system; it had strong vitality in the early Tang dynasty.

关 键 词：唐代 租庸调制 赋役 

分 类 号：D691[政治法律—政治学] K242[政治法律—中外政治制度]