学理论
學理論
학이론
THEORY LEARNING
2011年
34期
137-138
,共2页
唐宋%减免赋役%富民%贫民下户
唐宋%減免賦役%富民%貧民下戶
당송%감면부역%부민%빈민하호
fang and Song dynasty%exempting taxes and corvee%rich people%pauper
在唐代前期,由于社会贫富分化不明显,户等之高低亦不能反映民众财产的实际情况,国家因灾蠲免赋役以普遍减放为主。而自唐中叶以后直至宋代,随着社会贫富分化的日渐加剧与富民阶层的崛起,国家在灾荒之时减免赋役的对象逐渐转变为以贫民下户为主。
在唐代前期,由于社會貧富分化不明顯,戶等之高低亦不能反映民衆財產的實際情況,國傢因災蠲免賦役以普遍減放為主。而自唐中葉以後直至宋代,隨著社會貧富分化的日漸加劇與富民階層的崛起,國傢在災荒之時減免賦役的對象逐漸轉變為以貧民下戶為主。
재당대전기,유우사회빈부분화불명현,호등지고저역불능반영민음재산적실제정황,국가인재견면부역이보편감방위주。이자당중협이후직지송대,수착사회빈부분화적일점가극여부민계층적굴기,국가재재황지시감면부역적대상축점전변위이빈민하호위주。
Expect by Tang Dynasty, because the social rich and poor divide not obviously, the high and low an etc. also can't reflect the actual circumstance of people's property, the nation because of the disaster does not need to endow with the service with widespread reduce to put for lord.But from Tang's middle period hereafter keep to the generation of Song, divide along with the social rich and poor of turn worse gradually with rich people stratum of rising, nation at famine it reduce to do not need the object of endow with the service gradual change for with the destitute descends the door for lord.