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杨炎(727-781),字公南,陕西风翔人,出身寒族,唐德宗时官居相位,是中国历史上著名的改革家和理财家。杨炎在经济改革中,首先在税制上进行改革,他把“祖庸调”改为“两税法”。唐朝的赋税征收,原项以人丁为单位,即每个丁男每年交纳粟二石,称为“租”;交纳绢二丈,绵三两,称作“调”;此外,每年还要替国家无赏地服二十天劳役,如果不去服役,可以输绢代役,称为庸,这种赋役制度是建立在均田地的基础上的。中国自西汉以来,国家的财政收支和皇帝及宫
Yang Yan (727-781), the word Gongnan, Shaanxi Fengxiang people, who came from the cold clan, Tang Dezong when the official residence phase, is a famous reformer and wealth manager in Chinese history. Yang Yan in the economic reform, the first tax reform, he put “Zuyong tune” to “two tax law.” The collection of tax in the Tang Dynasty, the original unit to the people, that is, each Ding men pay two stones per stone, known as “rent”; pay silk Zhangzhang, cotton thirty-two, called “tune”; in addition, but also for each country Without reward to serve twenty days of labor, if you do not go to service, you can servants, called Yong, this tax system is based on the land. Since the Western Han Dynasty in China, the state’s revenue and expenditure and the emperor and the palace