摘要
封建国家的田制是在豪强士族地主、庄园经济的存在发展与“以人为本”的赋税制度的合力作用下形成的。唐代两税法的”舍丁税地”税制，改变了以“人丁为本”的税制，促使封建田制逐渐消失。
The feudal land system resulted from the joint forces of two aspects: the existence and development ofthe despotic landlords and manor economy; the taxation system of 'taking the people as the dominant factor'. In the TangDynasty, the two tax laws of 'taking land and popecting the population 'changed the system' take the people as thedominant factor' and brought about the gndual death of the feudal land system.
出处
《武陵学刊》
1999年第4期71-74,共4页
Journal of Wuling
关键词
封建
田制
两税法
舍丁税地
feudalism
land system
two tax laws
tax the land and neglect the population
