唐代周边内附诸族承担赋役方式大体可分为两类:第一类,内附诸族注籍以编户身份承担额税,其中包括内迁唐正州境内的北方蕃胡按户等、丁口承担定额税及交纳畜产税,由唐境外迁入正州境内的归化蕃人在减免赋税十年后与华夏百姓承担相同的赋税,南方夷獠按户等输纳岭南诸州汉人税米户税额的一半,以及岭南局部地区夷僚户按丁口承担区域性统一额税。第二类,内附诸族以集体为单位承担赋役,包括羁縻州以上贡形式向中央交纳赋税,羁縻州土长刺史以进献形式向所管州府纳税,或正州内蛮獠集体承担固定数量的赋税。唐代不同地区、不同时间、不同类型的内附民承担不同形式的赋税,具有多样性的特点,体现了唐治理周边内附诸族不同于内地行政制度的指导思想,具有羁縻性质。 In the Tang Dynasty, the ethnic minorities involved in taxation can generally be divided into two categories: the first category includes Zhu ethnic minority nationalities who bear the tax as household registrations, including the relocation of households in the north of Tang Zhengzhou, Port to bear the fixed tax and pay taxes on livestock and poultry, from the Tang moved outside the state territory of the naturalization of the Chinese tax reduction and tax ten years after the same tax with the Chinese people bear, the southern Yi people and other households in southern Hunan tax rice Half of the household tax, as well as in some areas of Lingnan Prefecture, they are responsible for carrying out the regional unified tax according to the amount of money. In the second category, the peasants included in the collectives undertook the tax-paying duties in the form of collectives, including those in the form of supra-state payments to the central government. The chief governor of the prefectures paid taxes to the prefectural governments in their contributions, The amount of tax. In different parts of the Tang Dynasty, people of different types at different times and places bear different forms of taxation and are characterized by diversity. They embody the guiding ideology of Tang Dynasty governing the ethnic minorities that is different from the administrative systems in the periphery of the Tang Dynasty and have the nature of jiading.