CAJ | 학술논문

唐前期国家法令对遭受自然灾害地区的民户减免租庸调正赋的部分或全部,即是＂损免＂。唐中宗景龙年间,朝廷出于稳定财赋岁入和便于区域调拨的意图,对河南、北两道不再实行基本损免制度而要求民户荒年依旧交纳庸调。过重的赋税使两地本已严重的饥荒、逃户等问题进一步加剧。为了维护政治形象,唐代君臣对于景龙损免新制颁行的经由多有隐晦和歪曲。直到开元十年前后,朝廷为势所迫恢复损免旧制,与此相伴的是宇文融领导的括户运动展开,以另一种方式解决朝廷财计困窘问题。
당전기국가법령대조수자연재해지구적민호감면조용조정부적부분혹전부,즉시＂손면＂。당중종경룡년간,조정출우은정재부세입화편우구역조발적의도,대하남、북량도불재실행기본손면제도이요구민호황년의구교납용조。과중적부세사량지본이엄중적기황、도호등문제진일보가극。위료유호정치형상,당대군신대우경룡손면신제반행적경유다유은회화왜곡。직도개원십년전후,조정위세소박회복손면구제,여차상반적시우문융령도적괄호운동전개,이령일충방식해결조정재계곤군문제。
Central government gave people the exemption of zu-yong-diao when natural disaster befell them in Early Tang Dynasty. During Jinglong years of Tang Zhongzong, the court changed this institution for fi- nancial consideration, asking people of Hebei and Henan Dao to pay yong-diao normaly during the famine years, which exacerbated starvation and escaping families. In order to maintain government＇s image, the em- peror and officials in later years obscured and distorted this historical fact. Until the 10th year of Kaiyuan, the court was forced to restore the old remission system which accompanied with Yuwen Rong＇ family expansion movement to tackle fiscal woes.