摘要
摊丁入亩作为清代一项重要的赋税改革政策,在山西省从开始实施到最后实现耗时近140余年的时间,在全国是独一无二的。究其原因,与山西省的特殊情况有关。其一,自然条件恶劣;其二,土地兼并不严重;其三,社会各阶级的反对。因此,山西长期实施地丁分征,而这种赋税制度的继续存在,使得社会安定得以维持,农民负担有所减轻,历史遗留问题得以解决,适应了当时山西社会的发展。
Tan Ding Ru Mu of the Qing Dynasty, as a major tax reform policy in Shanxi Province, lasted more than 140 years. The reasons for the special circumstances in Shanxi are ： adverse natural conditions; the annexation of land was not serious; the social class of opposition. Therefore Shanxi long-term implementation of the levy to the small hours, and this tax system to the continued existence of Shanxi had a major impact, making regional stability maintained, reducing the burden on peasants and, solving some problems left from history.
出处
《山西大同大学学报（社会科学版）》
2009年第2期24-26,共3页
Journal of Shanxi Datong University(Social Science Edition)
关键词
山西
摊丁入亩
原因
影响
Shanxi Province
Tan Ding Ru Mu
reasons
impact
