似是而非:评古今人节引陆贽论租庸调奏议之不当  

Plausible and unlikely:Comment on the Improper Quoted the Saying of Lu Zhion Zu Yong Diao

作　　者：陈明光[1] Chen Mingguang

机构地区：[1]厦门大学历史学系

出　　处：《中国经济史评论》2024年第1期1-20,共20页China Economic History Review

基　　金：国家社会科学基金委托项目“中国税收通史”(22@ZH006)的阶段性成果

摘　　要：自宋代至今,有若干史学著作和教材节引唐人陆贽所说“有田则有租,有家则有调,有身则有庸”一句,作为对唐朝租庸调制的概括或解释,甚至引申出租庸调的课税对象是田、户、丁三项,因而是三个税种的观点。这其实是对陆贽奏疏断章取义的误解。本文辨析唐朝各种律令和税务史实,根据现代税收学的概念,阐述租庸调制以丁男为唯一的法定课税对象,下设租、调、庸三个税目,分别设定不同的税物品种和税率,是对人身课税的一个税种,具有人头税的性质。如果既承认租庸调制是“以人丁为本”的赋税制度,又说租庸调制的课税对象是田、户、丁三种,既缺乏史料支撑,亦不符合论证逻辑,应予纠正。Since the Song Dynasty until now,several historical works and textbooks have quoted the saying of Lu Zhi(陆贽),“If there is land,there is Zu(租);if there is a family,there is Diao(调);if there is person,there is Yong(庸).”As a summary or explanation of the rental system Zu YongDiao(租庸调)in the Tang Dynasty,it even extends to the view that the tax objects of Zu Yong Diao(租庸调)are three types of taxes:land,households,and Aadult man.This is actually a misunderstanding of Lu Zhi's excerpt from the essay.This article analyzes various laws and tax historical facts of the Tang Dynasty,and based on the concept of modern taxation,explains that Zu Yong Diao(租庸调)takes adult man as the sole legal tax object,with three tax items:Zu and Yong and Yong(租庸调),and sets different types of tax items and tax rates.It is a type of tax that imposes personal taxes and has the nature of personal taxation.If it is acknowledged that the rental system is a“population based”tax system,and it is also said that the taxable objects of the rental system are fields,households,and adult man,it lacks historical support and does not conform to its own logical reasoning,and should be corrected.

关 键 词：唐朝 租庸调 陆贽 课税对象 人头税 

分 类 号：K242[历史地理—历史学] F812.9[历史地理—中国史]