A Research On Several Finance Issues And Government’s Policy In Tang Dynasty

Zhebian(折变)was widely implemented in the financial field in the Tang dynasty, which was also an important ruling strategy of the Tang government. Generally speaking,Zhebian had nine species and six ways,which had brought a lot of benefit to the government finance and the common people.However,It also had its own system defects and execution of a variety of defects, which had brought a heavy burden on the people’s living and production.In order to deal with the drawbacks, the government attached great importance to the management of Zhebian, for example, special organization was set up, a fine management system was also developed, the government also manage the principle of the price and the silk.Generally speaking,the measures taken by the government effectively ensured the control of Zhebian’s process and results. However, there were lots of drawbacks and corruption can not be solved in ancient monarchy Tang government periods.In Tang dynasty, the farmers, the rich and the monk evaded tax,which severely eroded the revenue. To solve this problem, the Tang government strengthened the household registration,urged families to escape tax levy against the rich and powerful elite,and controlled the monk rights, then carried out several operations on tax evasion. On the whole, the government action has achieved some success in the short term, but tax evasion was still serious. Farmers had little land which caused low tax capacity, taxation management system dilemma,monk duty-free privileges were the main reason which caused the campaign to failure.During the Tang dynasty, the importance of the canal transport had become increasingly prominent, however, in the course of canal transfusion, there were several drawbacks,such as the slow speed,the loss of grain,and the albatross to the common people.The presence of these canal transport drawbacks affected the material supply to the capital Chang’an(长安)and the government’s fiscal income, also increase the burden on the people. Therefore, the Tang dynasty monarch tried to straighten the management of the canal transport. Generally speaking,the initiatives taken by the Tang government had achieved great results,however, the emergence of canal transport drawbacks was attributed to the defect of the transport management system and the implementation. Therefore, the canal transport management continuously faced different new difficulties,which eventually became a big crisis and caused the collapse of the Tang dynasty.The canal waterway of Tang dynasty were mostly artificial river, which suffered with the impact of some natural and human factors, so it often faced with waterway puzzles,such as the waterway blockage, the low light level and other issues. Thus, the government of the Tang dynasty carried out a large number of canal engineering to ensure the smooth flow of the canal waterway. Generally speaking, the canal engineering include river digging project, dredging works and water conservation projects.However, the canal projects implemented by Tang government were double-edged sword, though they offered strong guarantee to keep the smooth flow of the canal, but also brought a series of negative effects, such as canal project worsened the agricultural production and ecological environment around the canal.During the Tang dynasty, wars happened frequently at home and abroad, the government kept in larger quantities of soldiers, therefore, the rations were a vast expenditure, coupled with other drawbacks in the purveyance of the rations, so that from time to time the Tang soldiers faced with shortage of supply of rations situation, therefore, how to keep soldiers’ rations sufficient became an important problem facing the government of the Tang dynasty. To solve the problem, the government had taken many initiatives in rations raising, transportation, distribution and so on. Firstly, the Tang government raised rations in diverse ways, such as tax lease transfer, farming in the borders,and buy rations,transport rations by the canal,appeal the people to help the army and so on. Secondly, the Tang government actively constructing roads and tools for transporting rations, and constantly improve the rations transport organization. Thirdly, Tang government set up special office to strengthen the management of rations affairs.At the same time,Tang government strictly punished the malpractices in rations distribution and other acts. Generally speaking,Tang government’s these initiatives effectively protected the rations supplied for solders. However, measures taken by the government of the Tang also had some negative effects, such as farming in the borders, which damaged the ecological environment of the border areas, and the transport tasks of the rations increased the tax burden of the people.In the Tang dynasty, the polarization between the rich and the poor was very clear.Difference of income among different professions, the distribution pattern of interest dominated by privilege class, and severe inequality of the tax burden, leading to the alarming gap on the amount of the field and the standards of living between the rich and the poor. Generally speaking,Tang government tried to control the land situation, adjust the tax burden of different hierarchy labor, relief the poor people,in order to control the development trend of polarization. However, due to the limitations of government’s initiatives and the defect of the regulation, Tang government was unable to prevent the polarization between the rich and the poor,in the end,the Tang government collapsed and demised.