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在军需财政“量出”难计的前提下,征耗是五代“制入”的重要手段之一。在这一背景下,五代不断调整征耗政策,征耗的内容、额度和性质有明显变化,出现了多样化、折变化和经费化的趋势,体现了唐宋之际赋税演进的基本特征。这不仅加剧了五代社会矛盾,也对宋以后赋税制度产生深远影响。
Under the premise of military finance “measuring out” difficulties, the levy of expenditures is one of the important means of “making money into the five generations”. Under this background, the Five Dynasties and the Tenth Five-Year Plan have constantly adjusted the policy of levying consumption, the content, quota and nature of levying consumption have obviously changed. The trends of diversification, reduction and transformation have taken place, and the basic characteristics of tax evolution have been manifested. This not only exacerbated the social contradictions of the Five Dynasties but also had a profound impact on the tax system after the Song Dynasty.