| Tang Daizong died of illness in Da Li 14th years(A.D.779).Tang Dezong (Li kuo) ascended the throne before the crown's coffin. Dezong had gone through the chaos caused by the war, he knowed well the shortcoming politics of the Xuzong and Daizong. So,on his accession to the throne, he made determined efforts, keeps away from the eunuch, ceased presents with all respect, maintained the authority of central government. After Xing Yuan, facing the social agitation and the serious financial crisis, Dezong vigorously advocated the presents with all respect. From then on, the local presents prosperous, becoming an important measure which affected the finance of the middle and later periods of Tang Dynasty. Until now, the academic circle had already made the substantial progress to this question's research, but it still had the big exploration space.At the base of extensively collecting historical data, deriving the predecessor research results, This article will use four chapters to analyze systematically the presents'type, character, reason and its impacts on the middle and later periods of TangThe first chapter systematically summarized the types of the presents during the Tang Dezong period, including the four-season, the daily, the monthly, the date to date presents, and the offring when the alternative military governors, the offering on entering the palace, when to help the armed forces, as well as other nameless presents. Then this part discusses the content, origin, rise and decline of each kind of presents, expecting to have a systematic and comprehensive understanding.The second chapter elaborates character of the presents in Tang Dezong period.During this period, the presents of the military governor were unique, different from the presents of the Suzong period and the later of Tang. After Dezong, each kind of presents only then developed to have custom-made. Presents became the fixed form of the storehouse income, thus making the storehouse to have the state finance's reserve function. The characters of the presents of this period include:The military governor presents, various roads to present, the various names, presents frequently, huge amount; During the Dezong period, the presents gradually moved toward the tendency of the fixed amount, custom-made, and legalization. He also increased the new illegal presents; Dezong established two tax three point system, making the all Dao'present finally set down, and completed the transformation of present from the state to the Dao; During the early period of Tang, the offering of the storehouse were often the money fast and damask silk, after Zheri Yuan, there were more and more luxury goods. But from overall speaking, Dezong payed more attention the economic value of offering; In this peorid, the prevalence of presents was interrelated to the eunuch's influence. The presents promoted the eunuch' influence, but after Xing Yuan, the eunuch gradually obtained the trust of Tang Dezong, further impelled the prevalence of the presents.The third chapter discussed the reason of presents in vogue in the first year of Tang Dezong. This chapter will try to analyze it in detail and profoundly through discussing the complex social and political background in the first year of Jian Zhongf and Zhen Yuan, the impacts on presents after the two tax law's execution, the relation of the eunuch and the god-plan armed forces, and as well as Tang Dezong himself. At the same time,this part will pointed out that the primary cause of Zong Zhen's keen to presents and strongly promoting the military governor in his first year was to take back the various extra taxes of two tax to the central government, increase the resource reserve of the central government, make the storehouse to have the state treasury reserve function gradually for dealing with the thunderbolt.The fourth chapter mainly elaborates the impacts of the prevailing presents on the society in Tang Dezong period. It pointes out that the presents which was an kind of temporary supplement financial policy of the central government would make the good progress easily under the special political context, but in the long run, the series of malpractice it brought to seriously shook the dominant foundation of Tang dynasty.This article's innovation mainly displays in:First, this article systematically and comprehensively elaborated the types and the characters of presents in Tang Dezong period; Second, in discussing the reasons of Tang Dezong advocating presents in his first year, this article firstly combines the malpractice which existed in the execution of two tax with the presents to explore, and proposes some new opinions at the base of the predecessors'studies. Third, this article breaks through the predecessors'view on the presents in Tang Dezong period, and pertinently proposes some new views. |
