Research On The Two Tax Law Of Tang Dynasty From The Perspective Of Law

Tax since the ancient times with the country’s regime,the social stability and economic development has a natural,close connections.It is the state power solid material foundation and material stability.Especially the two-tax law of tang dynasty.The early stage of the tang dynasty is rent agent exclusive world modulation;Light qiling thin tax,promoted the prosperity of social economy in the early tang dynasty.To the middle tang dynasty,due to the large increase in population,the expansion of the state agencies,military and political costs a lot of money,especially the occurrence of an lushan,caused the serious damage of the central plains of China,forced tang dynasty to major changes on the old tax system.According to the tax certificates before into tax by assets,will rent to reconcile the household,such as tax to the law,the various duties together between the classes.In changes in the tax system of the tang dynasty,the household registration system plays a played a role,it offers two tax levy and implementing institutional sources.Of the early tang dynasty experienced by rent modulation to both the reform of the tax law,the reform of fiscal history in our country to draw the a,in China’s feudal society economic history occupies very important position.The tax system in Chinese history has experienced a long process of evolution.In the feudal society,zuyongdiao system,two tax,a whip,tandingrumu is a milepost type system.These systems have been in operation for a period of time,play a very important role in the country’s economic life.This article is divided into four parts from the legal point of view to explore the Tang Dynasty’s two tax law.First of all,based on the analysis of the implementation of the two tax law."Tanglvshuyi" and the constitutiones household registration and tax regulations provide a legal basis for the implementation and implementation of tax law of the Tang Dynasty two.Secondly,the paper summarizes the contents of the two tax law of the Tang Dynasty,such as the collection mechanism,the collection object,the collection standard,the tax collection as well as the basic principles.Again,starting from the social basis of the two tax law.Including economic base,political factors and the suppression of Taoism and buddhism.Finally,the two law of the Tang dynasty.Including the relationship between the tax and the state power,the legal principle of the evolution of the tax system,the legal value of the head to the property tax,and the limitations of the two tax law.In the concluding remarks,the important position of Taxation in the development and operation of national economy and politics.