摘要
高宗武后时期,中央对边军物资调配实行就近供给,近边州府税收常被留州以供军需。开元后期节度使领州府体制形成后,各道节度使辖内州府所有税收由支度使(一般由节度使兼任)统一管理,可留州或本道用于军费等支出。开天之际出现的“当道自供”模式,虽未摆脱唐前期中央“统收统支”财政管理框架,但已显露向唐后期“财税三分”体制过渡迹象,为两税法下中央政府与地方藩镇间赋税分割提供制度先例。
During the reign of Emperor Gaozong and Empress Wu,the central government implemented a policy of supplying frontier military with resources from nearby regions,with taxes from the adjacent prefectures often being retained by the local administrations for military needs.In the later period of the Kaiyuan era,the system of military governors commanding prefectures was established.Under this system,the taxes collected from all prefectures within the jurisdiction of each military governor were managed and controlled by the Fiscal Commissioner(typically held concurrently by the military governor).These taxes could be used by the local administration or the respective military governor for military expenses and other expenditures.Although the emergence of the"self-supply"mode during the early Kai-Tian period did not break away from the centralized fiscal management framework of the early Tang Dynasty,it already exhibited signs of transition towards the"divided financial and tax system"'of the later Tang Dynasty.This provided a precedent for the division of tax revenues between the central government and local military governors under the Two-Tax Law.
出处
《历史研究》
CSSCI
北大核心
2023年第3期26-43,M0003,M0004,共20页
Historical Research
基金
国家社科基金项目“唐玄宗时期新疆地区的民族交融互动研究”(21VXJ005)阶段性成果。
作者简介
丁俊,山西大学历史文化学院副教授。太原030031。
