Tang Dynasty Tax Law, Farmers' Burden

The carrying out of the Liangshui Tax-law in Tang Dynasty is a significant event in the Chinese Financial History and Economic History, also plays an important role in the developments of the Chinese Tax System and its thoughts forming. It not only had the great influence on the politics, economy, military and the society at that time, but also became the tax law foundation and backbone of the latter dynasties. Therefore, after its execution, many emperors, historians and economists began to study it, and they all had their own opinions and explanations. So the arguments and discussion is inevitable. Among these people, some of them think the Liangshui Tax-law can benefit the peasants and lower their tax burdens. But others think the Liangshui Tax-law embitter the tax burdens of the peasants.As we all know, the establishment of every law must fulfill the requirements of that time, Liangshui Tax-law also can suit the situation at that time. In the early period of Tang Dynasty, the ruler inherited the tax system-Zuyongdiao System for the former dynasty-Sui, and the Zuyongdiao system benefited the peasants a lot. But at the middle and later period of Tang Dynasty, the Zuyongdiao system couldn't benefit the farmers any more, because the population increased too fast, the officers and the landlords took up the farmer's land without any pay. At that time, the rich can own thousands miles farm but the poor can not have the enough land to make a living, so some of them had no choice but to be the tenants of the rich, the rest got together to fight against the ruler's oppression. As a result, the government got less and less money from these poor peasants. Especially after the An-shi Rebellion (AD 755), the living condition of the poor farmer became worse than ever before. During that time, the governors of some place didn't obey the order of Tang Dynasty and refuse to hand in their tax to the central government. Moreover, they save their money to support more soldiers in order to have a rebellion. In brief, the central government was in great troubles for the want of money, and the government wanted to change the situation. So the tax reform was on the horizon.The author want to tell the truth that the burden of the peasants is heavier than before after the carrying of Liangshui Tax-law from its four aspects: The background before the carrying of the Liangshui Tax-law; the contents of Liangshui Tax-law; the changes after the carrying; the social turbulence caused by Liangshui Tax-law.