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略论唐朝的赋税“损免”
Authors
陈明光
Publication date
1 January 1995
Publisher
Abstract
唐代赋税“损免”的法令规定空前完备,它作为传统的一项重要救灾措施,付诸实施可以收到较大的社会经济效益,因而在中国古代救荒史的研究中具有重要意义。更值得研究的是,它也是一项行政技术性很强的财政政策,它的实施作为一种政府活动,其实际状况既要受到诸如国家财力状况、财政管理体制等财政性因素的制约,也要受到吏治的影响,因而不宜笼统而论。本文在制度方面着重探讨唐代前后期不同财政管理体制下赋税“损免”制度的异同点,在实施方面则注意具体分析在吏治和财政体制变化等因素影响下赋税“损免”的实际执行状况
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Last time updated on 16/06/2016