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Position: Home > Articles > Research on Tax reform and Farmers' Family and Livelihood in Tang Dynasty Ancient and Modern Agriculture 2009 (2) 7-14

税制改革与唐代农民家庭的生计研究

作  者：
张安福;王春辉
单  位：
石河子大学文学艺术学院;石河子大学新疆屯垦与文化研究院
关键词：
税制改革;农民家庭生计;影响
摘  要：
唐代税制改革在中国税制史上具有划时代的意义。均田制破坏后,唐政府开始加大货币税收的力度,进行由税"丁口"向税"资产"过渡的改革,并最终以两税法的税制形式具体下来。新的税收制度加大了农民产业调整的力度,促使农民家庭的经营模式向多样化发展。与此相适应,农民家庭结构为生计也开始向联合家庭转变,农村劳动力资源逐步成为社会流动的财富,并开启了宋代之后的农村生产的新局面。
译  名：
Research on Tax reform and Farmers' Family and Livelihood in Tang Dynasty
作  者：
Zhang Anfu,Wang Chunhui(College of Xinjiang Cultivation and Culture,Shihezi University,Shihezi,Xinjiang 832003)
关键词：
Tax Reform,Farmers' Family and Livelihood,Impact
摘  要：
The tax reform in Tang dynasty is of epoch-making significance in Chinese history of tax system.After the average land system was damaged,the government of Tang dynasty began to put forward the reform of increasing the tax money i.e.from the tax"small mouth"to tax"assets",and finally to the two-fixed-tax system.The new tax system enhanced the adjustment of agricultural structure and made the farmers' family patterns diversified.Adapted with this situation,the structure of farmers' family began to change toward united families for their livelihood and agricultural labors gradually turned to the floating assets in rural areas.Thus,this new situation of countryside life and production formed little by little and even extended to Song dynasty,the next dynasty in Chinese history.

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