长春大学学报（自然科学版）2017，Vol.27Issue(1)：25-28,4.
唐代后期国家财税的改革与经营
Reform and Management of National Taxation in Late Tang Dynasty
摘要
Abstract
Considering the economic research of late Tang Dynasty, scholars tend to discuss and research on a particular topic, such as the actual assessment, two-tax law, Liu Yan tax reform, tax system, canal economy, salt tax and so on, or comment on the financial situation in a certain period, and the academic papers on the overall and comprehensive study of taxation evolution and development are not abundant. This article reviews the finance and taxation reform and the major economic measures in different periods of the middle and late Tang Dynasty by starting from An-Shi Rebellion, trying to present the historical evolution of the taxation development of that period in an objective and accurate way.关键词
唐代后期/财税改革/经营/两税法/虚实估Key words
late Tang Dynasty/tax reform/operation/two-tax law/actual assessment分类
社会科学引用本文复制引用
苏毅,朱宏斌..唐代后期国家财税的改革与经营[J].长春大学学报（自然科学版）,2017,27(1):25-28,4.基金项目
陕西省教育厅科研资助项目(14JK125) （14JK125）
