创新·缺陷·龟鉴——论隋唐五代税收史承上启下的历史地位  

Innovation,Defects,Lessons Learned:On the Historical Status of Tax History of Sui,Tang and Five Dynasties

作　　者：陈明光[1] CHEN Ming-guang(Department of History,Xiamen University,Xiamen,Fujian,361005,China)

机构地区：[1]厦门大学历史系,福建厦门361005

出　　处：《史学集刊》2023年第3期79-88,共10页Collected Papers of History Studies

基　　金：国家社会科学基金委托项目“中国税收通史”(22@ZH006)。

摘　　要：综观中国古代税收史,隋唐五代十国具有承上启下的历史地位,主要表现为其在税收法制建设、税收管理体制、税收监察制度和税务管理等方面都取得诸多重大创新成果,如税收制度法典化、税种创新、税制要素的完备、税务监察法律文本的完善、税务文书设置的创新等。同时,这一历史时期的国家税法、税政也存在一些缺陷和弊端,加重了纳税人的实际税负,激化了社会矛盾,导致王朝更迭的严重后果,为后世王朝改良税法和税政提供了深刻的历史教训。Taking a comprehensive view of the ancient Chinese tax history,Sui,Tang,Five Dynasties and Ten Kingdoms have the historical position of connecting the past and the future.It is mainly manifested in the construction of the systems of tax law,tax administration,tax supervision and taxation management,which have made many important innovative achievements,such as the codification of tax system,tax innovation,the completion of tax elements,the perfection of tax supervision law text,and the innovation of tax document setting.At the same time,the national tax law and tax administration in this historical period also had many defects and drawbacks,which aggravated the actual tax burden of taxpayers,even intensified the social contradictions,and led to the serious consequences of dynasty change.All of these provided a profound historical lesson for the later dynasties to improve the tax law and tax administration.

关 键 词：隋唐五代 税收史 承上启下 

分 类 号：F812.9[经济管理—财政学] K23[历史地理—历史学]