浅析隋唐以后的赋役变化曹青莲中国封建社会，由于存在庞大的官僚机构和繁重的劳役、兵役，农民的赋役负担特别沉重。唐以前，赋役的征收以人丁为主。随着社会发展，这种征税标准在不断发生变化。唐初的赋税制度是租庸调，这种赋税制度的基础是均田制，其特点是：第一，国... Analysis on the Changes of Taxes and Assigns after Sui and Tang Dynasties Cao Qinglian Chinese feudal society, due to its huge bureaucracy and heavy labor and military service, the tax burden on peasants is particularly heavy. Before the Tang Dynasty, the tax collection was mainly based on people. With the social development, this kind of tax standard is changing constantly. The tax system in the early Tang Dynasty was a rent-leveling system. The foundation of this system of taxation was an all-land system. Its characteristics are: first, the state ...