On The Taxes In The Tang And Five Dynasties

To quzici in installment, the Tang Dynasty saw the tax of before for rent, modulation, and the Tang Dynasty saw the tax of after basically is given priority to with the law, the law also have additional tax. Tax grass, Jiao Qian, warehouse pits, wrapped bundle, and consumption are the several major surcharge in Tang and Five Dynasties, its is attached to rent, land tax or additional Yu Yong, household duties. Additional research has always been a weak link of economic history in Tang and FiveDynasties, mainly due to lack of historical data. In recent years the domestic related research achievements about tax grass in Tang and Five Dynasties is rare, and when it comes to tax monograph also only dabbled in the grass, and didn’t do too in-depth and detailed study. This article reviews the definition of grass from tax, levy scope, standard, the unit of measurement, collection, form and meaning are discussed, and with the further study of tax grass, can make us more deeply understand the status of specific to impose taxes on grass in Tang and Five Dynasties, understand the tax policy of the Tang Dynasty, finally is helpful to the research on the history of economy and system in the tang dynasty.