Study On Taxation System In Tubo Period

The tubo dynasty played an important role in the whole Tibetan history.In order to make an in-depth study of the politics,economy and culture of Tibet,the history and culture of the tubo dynasty cannot be separated.Based on the ancient Tibetan texts in dunhuang,the unearthed slips in the western regions,the historical documents in Chinese,and the Tibetan history books in the later hongxing period,this paper makes some arguments.In addition to the introduction and conclusion,a total of four chapters,the detailed content of each chapter is as follows.The first chapter first discusses the gener al situation of the tax system in the tubo dynasty period,the concept and standard of the tax system,the formulation and measurement method,the emergence of the tax system in the tubo period and the history of its origin.After several generations of zap’s revision to the period of songtsan gambo reflects a complete tax system,when ther e are different ways of tax for different industries;As for the origin of th e officials,first of all,the titles in Lhasa developed to the Tibetan areas,and their classification and rank are also different.In the second chapter,the tax system of the tubo dynasty was divided into four categories: agricultural tax,animal husb andry tax,annual tax,and other goods tax.The taxes mainly on agriculture and animal husbandry were the main fiscal revenue.The perfection of taxation system was an important reason for the development of the tubo dynasty.The third chapter mainly expounds the regional changes of tax system in the tubo dynasty.The fourth chapter discusses the characteristics of tax system in the tubo period and the role of the tubo dynasty in politics,economy and culture.