唐代兩稅法小考 = A Study on the Double Tax of the T'ang Empire

다국어 초록 (Multilingual Abstract)

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.

목차 (Table of Contents)

• 一. 序言
• 二. 兩稅法 施行前의 社會狀態
• 三. 兩稅法 施行의 動機
• 四. 兩稅法 施行과 그 反響
• 五. 結語