The background of the reform of the two tax laws in the Tang Dynasty is pointed out

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.

The essence of the implementation of the two taxation laws in the Tang Dynasty was a partial adjustment of production relations. In 780 (the first year of the establishment of the Chinese People's Republic of China), the two tax laws proposed by Prime Minister Yang Yan were essentially a new tax system in which household tax and land tax were used to replace rent. Its main contents are:

Abolish the rent adjustment and the collection of various miscellaneous taxes, and retain the household tax and local tax.

Estimate your expenses to determine the total amount of tax to be paid. In fact, the Tang ** was to apportionment the states with the amount of money and valleys from various taxes in 779 (the fourteenth year of the Great Calendar) as the total amount of household tax and local tax; The states will apportion the total amount of the two taxes according to the year with the largest revenue in the calendar year. Therefore, there is no unified quota for household tax and local tax in the country.

The household tax is levied according to the level of the household, and the high household pays more, and the low household pays less. The division of households is based on the number of assets. When the household tax is collected, most of the money has to be converted into silk silk, and the levy money is only a small part.

The land tax is levied on grain per acre. The land for tax payment shall be subject to the number of cultivated fields in the 14th year of the Great Calendar. Both household tax and land tax are levied in summer and autumn, with the summer tax limited to June and the autumn tax limited to November.

Because of the summer and autumn levies, the new tax system is called the two tax laws.

A tax of one-thirtieth (later changed to one-tenth) was levied on non-settled merchants, so that the burden was equal with those who settled. The Significance of the Two Taxation Laws The Two Taxation Laws are a reform of great significance. First of all, under the uniform land system, the state's expropriation of rents and conscription was mainly based on the Ding body; The two-tax law is mainly based on the amount of land taxed.

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.

1. Reason: In order to fundamentally eliminate the chaotic phenomenon in the collection of taxes and fundamentally solve the financial difficulties, Prime Minister Yang Yan suggested the promulgation of the "Two Taxation Law", and the implementation of the two taxation laws was a relatively comprehensive reform of the service system at that time.

2. Contents: 1. Cancel the rent adjustment and all miscellaneous taxes and miscellaneous taxes, but retain the Ding amount. 2. Regardless of the main household (local indigenous households) and customers (foreign households), all of them shall log in to the household registration and pay taxes according to the place of residence at that time.

3. It is no longer taxed according to Ding, but is taxed according to assets and acres. 4. Merchants who do not have a fixed residence are also taxed. 5. It is levied twice a year in summer and autumn.

6. "Measure out and in". **According to the needs of fiscal expenditure, the budget is first made, the total tax amount is determined, and it is distributed to various places for collection, and there is no unified tax rate in the country.

3. The progressive significance of the two taxation laws: 1. This law not only guarantees the state's fiscal revenue for a certain period of time, but also lightens the people's burden. 2. This law is more reasonable than the taxation of all laws.

To a certain extent, it has changed the irrational situation in which taxes are concentrated on poor peasants. 3. The provisions of this law on the determination of taxes and the calculation of money and the payment of taxes at a discount are conducive to the development of the commodity economy to a certain extent. Fourth, a unified taxation system has been established, which has ensured the state's financial revenue for a certain period of time and has also lightened the people's burden.

However, there are also many drawbacks to the two tax laws. After the introduction of the two-tax law, land annexation has become more and more serious because it is no longer subject to any restrictions. The two tax laws stipulate that household taxes should be converted into cloth and paid.

Later, due to the shortage of money, there was a phenomenon of "money is heavy and things are light", that is, the value of money increases and the price of goods **. If one horse of silk was originally paid, two horses would have to be paid at this time, which would increase the actual burden on the taxpayer.

Material 1: The law of the early Tang Dynasty is the daily rent. If you have land, you will have rent, if you have a body, you will have mediocrity, and if you have a household, you will have a tune.

At the end of Xuanzong, the edition was soaked, and it was not true. As for the German soldiers, the place is endowed, and the interest is urgent, and there is no normality. The number of the division of the endowment is increased and the number is not unified, each adds the department at will, stands on its own, and the new is still the same, and I don't know the discipline.

There are many rich people, and the officials are monks to avoid military service, while the poor Ding has nothing to hide, so the upper household is good and the lower household is laborious. The officials cannibalized due to fate, lost the month in ten months, and were overwhelmed and disadvantaged, and all of them fled as floating households, and their natives were all four or five. Therefore, (Yang) Yan suggested a two-tax law.

Calculate the cost of each year of the state and county and the number of offerings and give it to the person, and measure it out to make the person. There is no owner and guest in the household, and the house is the book, and there is no one in the middle, and the rich and poor are the difference. For the merchants, there is a tax of thirty in the state and county, so that the residents are equal, and there is no profit.

The tax of residents is levied in autumn and summer. Its rent is adjusted, and the miscellaneous is provincial.

Zizhi Tongjian, volume 226, the first year of the establishment of Tang Dezong (780).

Material 2: Each state takes the largest amount of money in one year in the calendar, which is a fixed amount of two taxes, which is an illegal decree for the system, and the nameless violence is given to the permanent rule.

Lu Zhen's "Six Articles of Equal Taxation and Compassionate Compassion for the People, On the Disadvantages of the Two Taxes Must Be Reformed".

Material 3: The law of the two taxes is a temporary extra-legal law and is included in the law.

Wang Fuzhi's "Reading through the Commentary", vol. 24

Material 4: The two tax laws (1) simplify the complex, (2) lead to the bias, (3) prevent the evasion of households, (4) levy and trade, from the perspective of economic policy, it is always better than renting and adjusting. It is a pity that the customization on the day is not exhaustive, and after the valuation of assets, both money and things are taxed, and the temporary discount of sundries, the color is quite different, and it is more enlightening to the disadvantages of his hands.

If the confession is not only restored, but the name is set up, and the ...... is illegally and indiscriminately collectedThis is not Yang Yan's fault.

Two taxes and five benefits: 1 The tax system is simple. 2 Tax-based affordability. 3 In line with the principle of universal taxation. 4 The use of money to pay taxes is the evolution of tax law. 5. Because the system is in line with fiscal theory. Szambit is even.

Cen Zhongmian, History of the Sui and Tang Dynasties

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The similarities and differences between the two tax laws of the Tang and Song dynasties are that the two tax laws of the Tang Dynasty include two kinds of taxes, the field tax is levied according to the land area, and the household tax is the tax levied according to the family population, while the two tax laws of the Song Dynasty have only one kind of tax, that is, the average tax law, which is levied according to the output capacity of the land.

The similarities and differences between the two tax laws of the Tang and Song dynasties.

Hello, dear, I'm honored to answer for you! <>

The similarities and differences between the two tax laws of the Tang and Song dynasties are that the two tax laws of the Tang Dynasty include two kinds of taxes, the Tian Fu is a tax levied according to the land area, and the household tax is a tax levied according to the family population, while the two tax laws of the Song Dynasty have only one kind of tax, that is, the average tax law, which is levied according to the output capacity of the land.

Secondly, the two tax laws of the Tang Dynasty implemented the "money folding method", that is, farmers could choose to pay a certain amount of grain or the corresponding silver money, while the Song Dynasty implemented the "money law", that is, farmers could only pay silver and money. Finally, the Tang Dynasty's two-tax method implemented the "equal-loss method", that is, the tax burden was distributed according to the productive capacity of the land, while the Song Dynasty implemented the "even-loss method", that is, the tax burden was distributed according to the area of the land.

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