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鄭起燉 忠南大學校 1971 論文集 Vol.10 No.-
The previous tax system of the T'ANG EMPIRE was even more simpler one, that levied taxes on the whole corv'ee labor on the basis of the land system. But the one obvious turning point in the T'NG EMPIRE'S tax system came after the big rebellion by a barbarian General named AN LU-SHAN in the first half of 8th century. After AN LU-SHAN's revolt, the central government wes never again able to control even the provines of China proper so closely as in earlier days. Because of the central government's gradual inability for provinces, the "EQUAI FIEID" SYSTEM collapsed drastically, and the government had to find substitute form of income. Moreover innovations in the tax system were a more important sources of new income. A stateman, YOUNG YEN 楊炎 (727-781) carried out an even more important reform. In 780 he consolidated the various land, household taxes into the so-called DOUBLE TAY, which was levied in the sixth and seventh month of each year on land areas, regardless of ownership, rather than on the peasants as individuals. This reform capped an epoch-making transition which had been a century under way, thenceforth in Chinese history land areas rather than remained the basic units of agricultural taxation, and the collecting of taxes became a much simpler problem. Thenceforth also the central government could be less concerned about the development of private holdings, for such holdlings no longer represented a menance to the financial underpinnings of the state. In fact, the whole landholding system of China changed by landowners no longer were powerful atistocrats who controlled virtually tax-free estates but simply landlords whose tenant-operated farms paid their share of taxes. This was, in other worsds, the beginning of widespread landlordism that was to characterize China's rural economy from then until the twentieth century.
鄭起燉,金善昱 충남대학교 인문과학연구소 1974 인문학연구 Vol.1 No.1
Turks settled at Chin shan in 439 A. D. and began to contact China in 550 A.D. Rapidly Turks were able to form a sphere of influence by unifying the foreign tribes near by. Wen-Ti of Sui Dynasty succeeded in dividing Turks into two parts-eastern and westerns Turks, Though they were likely to disappear once they got a chance to develop at the end of Sui Dynasty when T'ang Dynasty was in disorder. Kao Jou, the first emperor of T'ang Dynasty, performed an appeasement policy toward Turks, and eventually T'ai Tsung could conquer them by positive policy. Bond policy was put in force to the conquered tribes by T'ang Dynasty, but whether this policy was successful or not depended upon the power of the Dynasty.