Tax System Reform and Its Impacts in the Middle and Late Tang Dynasty. Take Two-Tax System and Commercial Tax System as Examples

DOI

10.2991/978-2-494069-31-2_21How to use a DOI?

Keywords

Two-tax System; Commercial tax system; The Tang Dynasty

Abstract

The taxation system during the Tang Dynasty in China has always been an important part of academic research of Chinese ancient history. The Rebellion of An and Shi (755–763) divided the development of Tang Dynasty into two stages, and the later reform of the tax system had profound impacts on politics, economy and culture of the middle and late Tang Dynasty. With the archaeological discoveries and the deepening of research topics, the research method and results of the tax system have become more sophisticated. This article intends to review the research results of academic papers on the reform of two-tax system and the commercial tax system in middle and late Tang Dynasty in the past ten years (2011–2021). These research results show that although the two-tax system assisted the central government to expand its fiscal revenue and social stability, it became one of the important reasons for the demise of the Tang Dynasty. The commercial tax reform directly promoted the development of commodity economy and met the corresponding social needs. However, the commercial tax system also accelerated the demise of the Tang Dynasty because it damaged the interests of businessmen and farmers. This paper will provide important references for the study of the history of the Tang Dynasty.

Copyright

© 2022 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Lihua Chen
PY  - 2022
DA  - 2022/12/29
TI  - Tax System Reform and Its Impacts in the Middle and Late Tang Dynasty. Take Two-Tax System and Commercial Tax System as Examples
BT  - Proceedings of the 2022 6th International Seminar on Education, Management and Social Sciences (ISEMSS 2022)
PB  - Atlantis Press
SP  - 174
EP  - 183
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-31-2_21
DO  - 10.2991/978-2-494069-31-2_21
ID  - Chen2022
ER  -