Late Tang Dynasty Central Jingzhao Government Tax Policy

The prefecture of Jingzhao was one production of the political reform during the Kaiyuan Period, it was direct dominated by the central government. It's finance and tax were charged by both local government and central government. The prefecture of Jingzhao was superior to other local officer in politics, the prefecture of Jingzhao was the local officer who belonged to the central government officer system. All the above were the precondition and geographical background for the prefecture of Jingzhao to promote central tax policy. After An Shi Rebellion, the prefecture of Jingzhao experienced the short-lived war-period tax policy in SuZhong period. And when it turned in DaiZong period, the central government began to start the tax reform in the prefecture of JingZhao area as the attempt to the whole national tax reform.After the "twi-tax policy", the tax amount and operating characteristics of the prefecture of Jingzhao and the tendency of using money as the summer taxes and using rice as the Autumn taxes had made the prefecture of Jingzhao tax policy as a example to the whole country tax reform. And it also reserved the special tax policy of alcohol and horse food, etc. After HuangChao Uprising, the revenue of the prefecture of Jingzhao area became an important stanchion for central revenue, and in this area, it showed the tendency of more tax expropriation and the tax policy instable which because of the impact of two polical power from inside and outside. It showed the enhanced tendency of imposing from the family to the land.From then on, prefecture of Jingzhao became a special imposed area which is different from central tax, it reflected how the cental tax policy was operated in the district, it was very representative at later stage of the Tang Dynasty. To overview the changing of tax policy, it reflected the control of central government to the district from disorder to order and to disorder again. Under the precondition of the central control steply being weaken, it's impossible to make the central control regulating the average tax problem which was brought by fluxion of factors of production. Some areas of Tang Dynasty realized regional taxes combined and been average on this base, it showed the tendency of being "twi-tax" become more and more simple, but the exorbitant taxes were coming serious, both the two phenomenon went along with tax policy of later stage of Tang Dynasty. With the social managment authority transfer to a lower lever, tax policy made the social manage more complex and exquisite, so that it urged the clerks class became huge and made the commercial development. Both of them impacted the stability of the Square City system. Overall, the imposed object changed from person to land assets was the result of central tax reform.