唐朝的“征管能手”──刘晏

• 作 者: 周洪涛 明立淑
• 机 构: 莒南县国税局,莒南县国税局
• 出 处: 山东税务纵横
• 发表日期: 2001年04期
• 关键词: 财政收入 税制改革 解缴 汪淮 唐王朝 货币流通量 百姓家 军费开支 藩镇割据 元载

唐朝自天宝末年开始，便走向了衰落，先是“安史之乱”，继为吐藩和回纥入侵，后是“藩镇割据”，老百姓生活在水深火热之中。虽然李唐的政权摇摇欲坠，但仍然支撑了１４０多年才真正灭亡，其中宰相刘晏功不可没。 自安禄山和史思明叛乱之后，黄河流域的赋税直接为叛军占有。唐

Since the end of the last years of Tianbao, the Tang dynasty has been declining. First, the “An-shih chaos” followed by the invasion of Tufan and Huihan, followed by “the separation of the military governorates and towns,” and the ordinary people’s lives in dire straits. Although Li Tang’s regime was in a dilemma, it still supported more than 140 years before its demise, in which Liu Yan, the prime minister, contributed. Since the rebellion of Mount Lushan and Shi Siming, the taxes on the Yellow River basin have been directly held by the rebels. Don