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两税法是五代时期的基本赋役制度。五代的两税征收制度与唐时的两税法相较,产生了诸多变化,这种变化一方面适应了五代战乱频仍的时代特征,同时也为宋初乃至后代的赋役制度提供了依据。本文对五代两税的征收对象进行了考证。
Two tax law is the basic tax system during the Five Dynasties. Compared with the two tax laws of the Tang Dynasty, the Five Dynasties’ two tax levies have brought about many changes. On the one hand, these changes have adapted to the characteristics of the times of the Five Dynasties and the Warring States Periods of the Five Dynasties and provided the basis for the tax system of the Song Dynasty and even the descendants. This article carries on the textual research to the collection object of Five Dynasties and Two Taxes.