唐前期国家法令对遭受自然灾害地区的民户减免租庸调正赋的部分或全部,即是“损免”。唐中宗景龙年间,朝廷出于稳定财赋岁入和便于区域调拨的意图,对河南、北两道不再实行基本损免制度而要求民户荒年依旧交纳庸调。过重的赋税使两地本已严重的饥荒、逃户等问题进一步加剧。为了维护政治形象,唐代君臣对于景龙损免新制颁行的经由多有隐晦和歪曲。直到开元十年前后,朝廷为势所迫恢复损免旧制,与此相伴的是宇文融领导的括户运动展开,以另一种方式解决朝廷财计困窘问题。 Pre-Tang State Decree on some or all of the rent reduction and relief granted to households suffering from natural disasters, that is, “damage”. In the middle of Tang Emperor Zonglong, the court, out of his intention of stabilizing the fiscal revenue and facilitating the transfer of the region, paid the mediocre demands on the non-implementation of the basic system of damage relief in Henan and North China. Excessive taxation has aggravated the already serious problems of famine and evasion in both places. In order to safeguard the political image, the monarchs of the Tang Dynasty mostly had vague and distorted opinions about the passage of Kingston’s exemption of the newly issued government. Until about ten years before the opening of the New Century, the imperial court restored the old system of being forced by the trend, accompanied by the Umbrella-led family-run movement that solved the fiscal embarrassment of the court in another way.