A Study On The System Defects And Execution Problems Of Tang Dynasty’s Tax System

The Zu-Yong-Diao System and Two-Tax Law of Tang Dynasty played an important role in revenue system. Zu-Yong-Diao System was the succession and development of Zu-Diao System in Wei-Jin while Two-Tax System resulted to the transition from capitation to property tax, which laid the foundation of revenue system reform in Song, Yuan, Ming, Qing dynasties.Scholars have made a lot of researches on Zu-Yong-Diao System and Two-Tax Law, including the backgrounds, contents and influences.My title is A Study on the system defects and execution problems of Tang Dynasty’s Tax System-Based on the Zu-Yong-Diao System and Two-Tax Law. My research is based on these research results. This paper’s view is that any system has its defects. Zu-Yong-Diao System and Two-Tax Law are inclusive. It is the system defects that results to the breakdown of the system. Even perfect system exists, its breakdown is unavoidable if the execution costs too much.The paper is divided into three parts:Introduction, Part1and Part2. In the Introduction, a review of research results was made, and I made clear the reason that I chose this issue as my subject in this part. Part1expounds the system defects and execution problems of Zu-Yong-Diao System. Part2expounds the defects and execution problems of Two-Tax Law.