Research On The Changes Of Dingzhong System In The Tang Dynasty

Tang Dynasty wasn't the first one to implement Ding-Zhong system, but Tang Dynasty inherited and consummate the system, moreover Ding-Zhong system was declining in Tang Dynasty. Ding-Zhong system is closely related to the taxes and corvee system, the Tang government's stipulation of adult man's age would influence revenue of taxes and corvee. Tang Dynasty rulers had adjusted the Ding-Zhong system, this article takes advantage of these changes as the breakthrough point, analyzes executive routine and implementation effect of the Ding-Zhong changes policies. As a consequence, we can get out of this mess about the evolution of the Ding-Zhong system.The main content of the article is divided into three chapters. In the first chapter,we wil discuss the development of Ding-Zhong system, and make it clear about Ding Zhong development and evolution from the pre-Qin period to Sui Dynasty. Afterwards,using Double-tax Law as the boundary, we are mainly discussing about the several adjustment of Ding-Zhong system before the Double-tax Law. Moreover, we will also discuss whether the nation would continue to carry out the system after the Double-tax Law. Finally, combining the era backgrounds, we will analyze the reasons why tyrants adjusted Ding-Zhong system.The second chapter mainly discuss about the executive routine and implementation effect of variable Ding-Zhong system policies. The executive routine can be divided into four steps from central authorities to local government. These steps are parading review in person, revising accounting and census register, supervising and punishing violators of the rules and regulations. Every procedures can be responsible for relevant professional staff and institution. By studying the Register Documents unearthed in Dunhuang and Turfan, we can inspect the actual implementation about Ding-Zhong system. We can know that the several adjustment of Ding-Zhong system are all implemented in county through analyzing unearthed documents in regard to Ding-Zhong records.The third chapter mainly discuss the financial implication of adjustment of Ding-Zhong system. What's more, the article will also discuss expression and reasons about the decline of Ding-Zhong system. The variation of Ding-Zhong system affects the quantity of ratepayer, moreover, it also influence fiscal revenue. However, taxes and corvee aren't affected,it is connected with financial burden of husbandman. In addition,by studying the Register Documents unearthed in Dunhuang and Turfan,the manifestations about the decline of Ding-Zhong system can be finded. The formalization of register age and skewing the country's age distribution are main expressions. Finally, we can summary three reasons about this phenomenon, include adjustment of fiscal policy, the increase in taxes and corvee and the war is frequent.The processes of inheriting, changing and declining Ding-Zhong system reflect the evolution about taxes and corvees system in Tang Dynasty. From capitatim to assets tax,these the development of commodity economy and the improvement of productivity level.