文档介绍：唐朝租庸调制与两税法的比较
作者:郑雅云
班级:财政2011-2班
摘要:唐朝是我国历史上封建社会最为鼎盛的时期之一,其政治、经济、文化在我国历史上都占有非常重要的地位。在土地税方面,唐朝先后出现了租庸调制和两税法这两种比较完善的土地税制度。公元775年唐朝由盛转衰的转折点“安史之乱”即是租庸调制向两税法转变的转折点,也是土地税由以人丁为主要征税标准向以土地财产为主要征税标准过渡的重大转折点。 
关键词:唐朝;租庸调制;两税法;利与弊;财政改革
Rent room for modulation and the two-tax system in the Tang dynasty
作者英文:Zheng Yayun
Abstract: The Tang dynasty was a feudal society in one of the most prosperous periods in Chinese history, its politics, economy, and culture plays a very important role in our history. In terms of land taxes, rent room for modulation has appeared in the Tang dynasty and the two-tax system both a better system of land tax system. Turning point in ad 775 by the decline of the Tang dynasty "rebellion" that is, room for modulation to a turning point in the two tax law changes, is also generated by the population as the main tax property taxes as the main criteria to the major turning point in the transition.
Key words: The Tang dynasty; rent room for modulation; two-tax system; advantages and disadvantages; fiscal revolution
一、租庸调制和两税法在当时历史时代的主要内容和观点描述
唐朝初期在隋朝的基础上,以轻徭薄赋的思想改革赋税体制,实行租庸调制。史载:“赋役之法:每丁岁入租粟二石。调则随乡土所产,绫、绢、絁各二丈,布加五分之一。输绫、绢、絁者,兼调绵帛三两;输布者,麻三斤。凡丁,岁役二旬。若不役,则收其佣,每日三尺。有事而加役者,旬有五日免其调,三旬则租调俱免。通正役,并不过五十日。”
“安史之乱”之后,随着均田制遭到破坏,以均田制为基础的租庸调制也逐渐变得不合时宜,于是开始了从租庸调制到两税法的改革。 
(一)租庸调制主要内容以及主要观点
唐朝继续实行均田制。公元624年,颁布均田令,并将前代的租调制发展为租庸调制。规定丁男(21—60岁)、中男(18—20岁)受田一顷(百亩)。疾病残废者受田40亩。