试论两税法的历史价值及现实意义 4

编号：129020341001

本科毕业论文

题目：试论两税法的历史价值及现实意义

学院：政法与历史学院

专业：历史学

年级： 12级

*名：**

指导教师：***

完成日期： 2016年5月

摘要

唐中期开始，统治阶级思想日益腐败，骄纵奢靡，致使百姓民不聊生，大量土地被兼并，均田制随之土崩瓦解，赋税体系也随之破灭，致使国家陷入严重的经济危机之中。天宝年间爆发安史之乱，唐王朝政治结构的变化，加速了唐王朝灭亡的步伐，于是在国家危难存亡之际，两税法诞生了。两税法实行简化税制思想和便民原则、公平合理的原则、多种税合并的方法及对征收时限的规定等。两税法的实行，解决了唐王朝的财政危机和经济危机，打击了地方割据力量，加强了中央集权；进一步放松了对人民的人身控制，人民获得了更多的自由发展机会，对唐朝后期社会经济的发展具有重要作用。两税法的变革精神，对后代赋税制度改革产生了深远的影响。两税法并没有过时，它的历史价值及其影响对于今天的税制改革依然具有十分重要的现实意义。

关键词：唐朝；两税法；赋税制度

I

Abstract

Mid tang dynasty, the ruling class ideology increasingly corrupt, proud luxuries, cause the people suffered, a large number of land takeover, land equalization policy subsequently collapsed, the tax system has burst, the countries in serious economic crisis. An lushan the outbreak of tianbao years, the change of the tang dynasty political structure, accelerate the pace of the tang dynasty perish, so in national survival danger, Yang yen proposes two tax law. The principle of measure system into two of the tax law shall, simplify tax system ideas and convenient principle, the principle of fair and reasonable, more tax merger method and time limit for a regulation, etc. Both the practice of the tax law, solve the financial crisis and economic crisis, the tang dynasty hit the local strongmen, central authority was strengthened. Two complied with the trend of historical development of the tax law, a Mr. Scheeren tax policy, further relax the personal control of the people, people have more freedom development opportunities, plays an important role in social and economic development of the late tang dynasty. Two changes in the tax law spirit, had a profound influence on offspring tax system reform. Two tax law is not obsolete, its historical value and its influence for today's tax reform still has very important practical significance.

Key Words：Tang Dynasty；two tax system；Taxes System

II

目录

摘要 ......................................................................................................................................I Abstract ....................................................................................................................................II 目录 ..................................................................................................................................I II 引言 (1)

一、两税法的产生 (1)

（一）两税法产生的历史背景 (1)

（二）两税法的内容 (2)

二、两税法的历史价值 (2)

（一）两税法对唐王朝的政治影响 (2)

（二）两税法对人民生活及社会经济发展的影响 (3)

（三）两税法对后代赋役制度改革的影响 (3)

1. 两税法对宋代王安石变法的影响 (3)

2. 两税法对明朝张居正变法的影响 (3)

3. 两税法对清朝实行摊丁入亩的影响 (4)

三、两税法的现实意义 (4)

（一）量出以制入的原则 (4)

（二）简化税制思想和便民原则 (5)

（三）征收时限的规定 (5)

（四）公平、合理的原则 (5)

（五）权威性原则 (6)

（六）多种税合并的方法 (6)

结束语 (8)

参考文献 (9)

致谢 (10)

III