Whether the reform of the two tax laws in the Tang Dynasty was successful

In the early stage of reform, the two tax laws avoided the miscellaneous taxes and fees, and achieved good results to a certain extent, but they began to mutate in the later stage and failed.

It's a mixed reputation.

Background: The Anshi Rebellion (needless to say the impact of this on the Tang Empire) and the division of feudal towns (the same as the previous one).

Result: Yuan and Zhongxing (where the word "Zhongxing" comes out to represent the result is failure, similar to returning to the light) feudal town division (not surprising, but more severe than the background, resulting in a decrease in the control of the local area).

The earliest tax system in ancient China was the initial tax per mu of the Lu State. Lu stipulates that people should pay taxes per mu. The implementation of the initial tax per mu has impacted the well field system to a certain extent.

The implementation of the initial tax on mu also promoted the development of private ownership of feudal land to a great extent. During the Warring States Period, Shang Ying changed the law in the Qin State, and he began to implement the organization of households and the people, and began to pay taxes according to household registration and population. After Qin Shi Huang unified the country, he inherited and developed the tax system of the Qin state.

The Qin Dynasty mainly levied land endowments, household endowments, and oral endowments. The Han Dynasty basically continued the tax system of the Qin Dynasty. The Han Dynasty was mainly based on the collection of oral taxes.

Oral endowment also refers to the poll tax.

During the Northern Wei Dynasty, the north experienced wars, people were displaced, large areas of land were barren, and the previous tax system could not be enforced. **In order to improve this situation, the system of equalizing land was introduced. In order to increase the country's income, the Northern Wei Dynasty began to distribute the land controlled by the Northern Wei Dynasty and some ownerless wasteland to the peasants for cultivation.

The land is still owned by the state. The peasant simply has the right to use the land. The peasants did not have ownership of the land.

Peasants have to pay taxes to **. The peasants also had to bear some forced labor.

Since then, the Junda system has been continued throughout the dynasties. The Tang Dynasty also developed the tenancy modulation on the basis of the uniform land system. Rent is to make the peasants pay the rent.

The tune is that the peasants have to pay the first step or silk. Yong means that the peasants can use silk instead of servitude. In the middle and late Tang Dynasty, land annexation was serious and the population increased.

Many farmers fled their land. ** Income is reduced. After the Anshi Rebellion, **'s control over the local area declined.

Local moderation has made clever plans to exploit the peasants. Class contradictions deepened.

It is no longer possible to continue the Junda system. In 780 AD, Prime Minister Yang Yan proposed the implementation of the "Two Taxation Law". The two-tax law means that the state levies taxes according to land and household registration, and it is levied twice a year in summer and autumn.

The two tax laws have changed the previous method of paying taxes based on the number of people. The two tax laws mainly tax on the basis of the amount of land and property. Such measures promote the development of productive forces and also increase the country's income.

Tang Gaozong. These two tax laws were originally implemented in 780 and were later adopted by the feudal dynasty for 800 years. The "Tax Law" was proposed by Yang Yan, the prime minister of the Tang Dynasty.

It is a set of tax schemes formulated on the basis of the experience of comprehensive national tax system reform to save the rule of the Tang Dynasty. The main contents of the tax law are: statistics by place of residence, regardless of the main family and customers; Taxpayers are divided into the rich and the poor, regardless of the middle class; The frequent traveler is taxed at one-thirtieth of the tax rate of that state or county in his state or county; Resident taxes are levied in the summer and autumn.

The land tax is based on the amount of land in the four years of the Dali calendar. Summer taxes are only in June, and autumn taxes are only in November; Cancel the lease names for ordinary vessels and various vessels, and all taxes and fees will be included in these two taxes. Although there are many drawbacks in these two tax laws after they have been implemented for a period of time, they are in line with the trend of social and economic development and have certain progressive significance.

When private property emerged in China, he served as prime minister of Tang Dezong for about two years and carried out important financial reforms. The wealth of the Tang Dynasty was originally kept in the temple of the Taifu Library. After the Shiite uprising, she was transferred to the vast remaining internal treasures of the court, where she was kept by eunuchs.

The eunuchs were tied up in their pockets, and their accounts were in disarray. After Yang Yan became prime minister, he proposed for the first time that the ancestral endowment should not become the private property of the emperor, and suggested that the wealth of the British treasury should still be distributed to the department responsible for management. Dejong's suggestion restored the system of entrusting the emperor with private collection before the Shiite rebellion, and maintained the principle of independent revenue and expenditure of the state.

In the first year of Jianzhong (780), he proposed the abolition of rent and banal regulation and the establishment and implementation of two tax laws, which have been adopted by future generations. This was a major reform of China's feudal social tax system and service system.

Currently, it provides a focal point for fiscal growth, and once the state is established, the tax has a mandatory name. The tax system of Chinese feudal companies mainly consists of a quantity-based capitalization tax, i.e., a ding tax; household property tax, i.e., household adjustment; Land tax based on land assets, i.e. land rent; military service and military service on the basis of adult men; Customs, councils, and other miscellaneous taxes.

Yang Yan, the prime minister of the Tang Dynasty, formulated the two tax laws. There are two tax regimes and two time periods stipulated in the two tax laws. This is conducive to reducing people's burdens and promoting economic development.

It was proposed by Prime Minister Yang Yan, and it can be said that this tax system is very popular.

The two tax laws were proposed by Yang Yan, an excellent prime minister, and it is a very good system.

Prime Minister Yang Yan, this prime minister is very famous, and the decree issued by this prime minister makes the country's economy **.

1) Reason: The uniform land system was destroyed, the rent regulation could not be maintained, and the state fiscal revenue was reduced.

Progressive: The two tax laws are based on the amount of assets as the basis for collecting taxes, changing the system of servitude based on people, and showing the feudal <> to the peasants

There is a relaxation of personal control.

The two tax laws stipulate that nobles, bureaucrats, and businessmen must pay taxes, which changes the privilege of aristocratic bureaucrats to be exempt from taxes, expands tax sources, increases fiscal revenue, and relatively reduces the burden on peasants.

2) The introduction of the conscription law and the collection of exemption money from bureaucratic landlords who did not serve in the military service reduced the burden of the peasants' errand labor. The implementation of the law of equal taxation of square land, and the bureaucratic landlords had to pay taxes according to the actual amount of land, which increased the state revenue.

3) The poll tax was abolished and the <> sealed

The personal control of the peasants by the establishment of the state has been <>

One step to relax. It is of great significance to the growth of China's population and social and economic development.

In the Tang Dynasty, the two-tax law was introduced, which had a significant impact on the society, economy, and governance of the Tang Dynasty.

Under this system, the purpose of the equal land system is to solve the problem of the concentration of land ownership in the hands of the rich and to ensure that everyone has a basic livelihood. This system also serves as a means of taxation, as the state taxes landowners based on the amount of land they hold. The effect of the equal land system is to reduce social unrest and promote agricultural production.

The state taxes households based on the amount of land they hold and the size of their households. The tax is levied in three phases, namely land tax, labor tax and military tax.

Overall, the implementation of these tax laws in the Tang Dynasty helped stabilize society, promote agricultural development, and increase state revenue. However, they have also had some negative effects, such as increased bureaucracy and tax corruption, which has led to social unrest in some regions. Still, the legacy of these tax laws is significant, and they set a model for China's tax system for generations to come.

Since the founding of the Tang Dynasty, the state has been using the rent modulation, but because the rent modulation is based on the premise of the uniform field system, therefore, since the middle of the Tang Dynasty, with the destruction of the uniform field system, the rent modulation has been unable to continue to be implemented, so that the financial situation has been greatly reduced. In order to secure the financial resources of the first country, the rulers had to adopt a new tax system adapted to the situation at the time.

In 780, Tang Dezong accepted the suggestion of Prime Minister Yang Yan and implemented the two-tax law.

1. The change of the Ding-based tax system since the Warring States period shows that the personal control of the feudal ** on the peasants has been relaxed.

2. It is a major reform of the taxation system of China's feudal society.

Significance: First of all, under the uniform land system, the state's expropriation of rents and conscripts is mainly based on the body of Ding; The two-tax rule.

It is mainly taxed according to the amount of land. The land tax in the two taxes is levied on the acre, and although the household tax is based on assets, land is an important part of assets, so it is mainly based on land. This change is mainly due to the fact that after the destruction of the equalization system, the land ownership situation has become more and more unequal, so the tax on land has become an inevitable trend of development.

The reluctance of the land also meant that the feudal government had loosened its personal control over the peasants.

Second, under the "Ding-oriented" tenancy modulation, whether it is a landlord or a poorer, they pay exactly the same amount of taxes to the state, which is of course extremely unreasonable. After the implementation of the two taxation laws, those who do not own land and rent the landlord's land will only pay household tax, but not land tax. In this way, the phenomenon of unequal burdens between the rich and the poor has been changed to some extent.

Thirdly, the rent adjustment is based on the uniform land system, and the exiled customers are neither registered nor taxed because they do not receive land in the local area. The two tax laws are "only based on assets", regardless of local households and customers, as long as they have a little assets, they will all be taxed. And because the aristocratic bureaucracy had to pay household tax and land tax, they also had to pay two taxes.

In this way, the implementation of the two tax laws has greatly expanded the scope of tax payment, and even if the state does not increase taxes, it will greatly increase revenue.

During the implementation of the two tax laws, since the rent adjustment and various miscellaneous taxes have been merged into the household tax and the local tax, Tang ** stipulated that all kinds of miscellaneous taxes should be abolished. But this situation lasted only for a very short time. Soon, the corrupt rulers did everything they could to loot and add many exorbitant taxes, which, together with other causes, multiplied the people's burdens and made life even more difficult than before.