唐朝与宋朝都曾实行过财赋的“上供、留使、留州”制度 ,其相似之处在于都是中央财政对财赋的宏观调度方式 ;因唐宋中央集权程度不同而使这种财政管理体制产生变化与差异。The tax system as “Shanggong, Liushi, Liuzhou”was carried out both in the Tang Dynasty and the Song Dynasty, but there were similarities and differences. It was both exercised as the method in the central finance's macro-regulating of taxes. The differences lied in the managerial system due to the difference of the extent of the centralized state power between the Tang Dynasty and the Song Dynasty.国家社会科学基金项目 ( 0 1BZS0 12
