唐代政府的粮食需求与财政经济

【作者】 孙彩红；

【导师】 陈明光；

【作者基本信息】 厦门大学 ， 专门史， 2002， 博士

【摘要】 唐朝的政府粮食需求是对国计民生有重大影响的问题。20世纪以来治唐史者对此多所关注，取得丰硕的成果，但在不少方面也有待深入。本文拟对唐代政府为满足粮食需求而采取的主要财政措施如税粮政策、漕运费用、和籴、屯田等作成本-效益分析，具体论述唐朝政府粮食需求及其相关政策对社会经济发展的影响，以期有助于加深对古代中国的政府需求与经济发展的影响的研究。全文九万余字，分成四章。 第一章为《唐朝的税粮政策与财政经济》。经量化分析，认为唐前期在定额丁租制下纳税人的整体负担水平并不高，课户丁租、租庸调的产值负担率分别约为2％、3.7％(不含各项附加)；若加上各项附加，课户丁租、租庸调的产值负担率分别约为3％、4.5％。这种与课丁占有土地数量无关的定额税制，一方面，在一定时期发挥了鼓励课丁扩大土地耕种面积的作用，从而促进农业的恢复与发展。另一方面，由于农民与工商业者之间长期存在着差别税率，致使大量农业人口流向非农产业。在唐前期，农业经济呈现逐步恢复发展以至开元天宝时期空前繁荣的趋势，与此同时，逃户问题趋于严重，这两种突出的经济趋势都与丁租制本身的缺陷与税率差的存在有很大关系。 唐后期，纳税人的整体负担比前期沉重。建中初年实行两税法改革，纳税人的两税斛斗、两税钱谷的产值负担率分别约为4.8％、6.2％(不含各项附加)，比前期增长2-3个百分点。这种增长主要形成于之前的大历年间，而且，在大历年间物价颇高的情况下，对农民而言，地税的负担是确实加倍增长了，而户税钱负担却是相对下降。两税斛斗征收制度是一种以资产为宗、量能负担的公平税制，有利于改善赋税不均的不公平现象，减轻贫穷纳税人的负担。当“钱重货轻”的经济形势产生之后，两税斛斗的征收制度也具有减轻纳税人实际负担的优势。但是，唐后期两税斛斗的“摊逃”与行业税率差的存在，加剧了行业税负不均的程度，导致行业发展速度失衡，即农业发展不足，商品经济发展较快。 第二章为《唐朝的税粮调运与财政经济——一以江南潜运费用为中心》。为满足巨额的集中性粮食需求，唐朝拨出巨款用于税粮调度。经估算，正常情况下，江南租米的槽运费用约在每斗·二三百文之间，最低七、八－十文。厂元大宝间运80－100、250万石租米的年度总费用分别约为263万绢、329万络、823万绢。 唐政府的僧运制度改革，节省了财政开支，提高了税粮运输效益。据本章计算，经过裴耀卿改革，运粮七百万石叮省费189万络；刘晏改革后，省费更多。两次改革的财政效益都很显著。特别是刘晏改革，因官运的费用皆由盐利支付，减轻了纳税人特别是江南地区人民的负担，经济效益也很bJ。 唐代税粮调运使巨额财富花费在扬于至长安的槽路上。一部分纳税人因此负担加重，一部分百姓尤其是运河沿线的百姓却因此增加就业机会，沿线城市也得到迅速发展，江南地区经济进一步繁荣。 第三章为《唐朝的和来与财政经济》。商品构成及其流转距离，是衡量中国占代商品交换水平的两个重要尺度，也是评估社会经济发展的一项重要指杯。经计算，本章指出在粮商预wJ获利为20％的‘冶况下，政府和来定价能否刺激其增加粮食贩运距离，关键取决于和来加价与时价之间的比率。即当和余加价与时价之比大于20％时，它对粮商增加陆路贩运距离的影响才会刀‘始产生，这个比值越高，所起的刺激粮商增加粮食贩运距离的作用越明显。受和朵加价与时价的比率以及粮商预期利润的限制，加之唐朝采取定额加价的和朵定价方式，就决定了和朵在多数场合只能在当州或当道的有限地域进行。 和余能否推动当地农业经济的发展，与政府行为尤其是和来价格等密切相关。找们认为，唐朝政府在丰年时出于防止谷贱伤农及增加财政仓贮而制定的常平仓和来加价，对粮食生产及商品经济的拉动作用很小。而唐朝出 一2一于财政调度的需要，特别是为处理边境的军粮紧缺而制定的和来加价，是政府力图借助商品经济的力量进行粮食调度，满足粮食支出的手段，对商品经济的刺激作用比较明显。一般情况下，和来加价超过时价的丑分之一以上时，国家财政能够负担，百姓投资粮食生产有利可图，和余才能促进农业生产发展，增加商品粮的流通量、扩大商品粮的流通距离。不过，无论和来加价如何变化，生产或收购较多粮食的大农、粮商、豪家比小农户从政府和来中获利更多。 第四章为《唐朝的屯田营田与财政经济》。据本章估算，边地军镇的军士屯＊营［IJ，一般情况下，平均亩产量在5斗以上，其成本会低于同等条件下的和来费用，经济效益不错。比之千里馈粮，解决军粮需求的财政成本更是节省甚多，即军屯的财政效益特别突出。若是募民屯田，若亩产量不超过6斗，会入不偿费。就其本身的投人产出而言，经济效益并不突出。但若与长途馈粮或高价和来的费用比较，其财政效益仍相当显著。在唐后期，屯011、营m的财政经济效益高低，除成本因素之外，还取决于中央制定的收更多还原

【Abstract】 The influence of the Tang government’s demands for grain on the national economy and the people’s livelihood was an important question for discussion. It has been paid close attention to by the researcher of the Tang’s history since the 20th century, and obtained great achievement, while it is still researched deeply. The author of this dissertation attempts to analyze costing and benefit of financial measures available to the government such as the grain tax system, the costing of water-transportation grain, Hedi expenditure, "farms reclaimed for agriculture chiefly by garrisoned troops" and "plot of agricultural land run by the authorities", and by taking the relationship among government demand for grain, finance and economy as an example, deals with the influence of the Tang government’s demand for grain and government intervening policy on the development of society and economy at that time in detail. She expects that it will benefit the further study on the problem. There are four chapters in this dissertation.Chapter 1, the influence of the Tang’s Grain Tax Policy on Finance and Economy. By a quantitative analysis, the author considers that the whole burden level of the taxpayer wasn’t high under the quota man tax system ,the rate of burden of output value of the families and men tax and tenancy system each was about 2%> 3.7% (not including all kinds of additional items ); then they were about 3%^ 4.5%, if the additional items was added in the early period of Tang dynasty. On the one hand, this kind of quota tax system having nothing to do with the number of land by the taxed man was of the function of encouraging the taxed man to enlarge the area of the cultivated land and stimulated the restoration and development of agriculture in some period. On the other hand, because of the different tax rate between the agriculture and the handcraft-commerce, a lot of agricultural population was shifted to the non-agriculture. In the early Tang dynasty, agricultural economy took on the trend of restoration and development step by step, prosperity during the Kaiyuan-Tianbao, at the same time, the problem of escaping families tended to be serious. This two kind of economic trends had extreme relation to the defect of man-tax system itself and the difference of tax rate.In the late Tang dynasty, the whole burden of the taxpayer was heavier than the early period’s. In the early year of the Jianzhong, the two-tax system reform was carried out, the rate of burden of output value of the two-tax Hudou (784 4- ) and the grain-money rent of the two-tax of tax-payer each was about 4.8%> 6.2%(not including all kinds of additional items ),which increased by 2-3% than the early period’s. This kind of increase was mainly formed in the Dali (.^Uj) period. The two-tax Hudou imposition system was a fair tax system that collected land tax according to property, burdened in the light of ability-to-pay ?It helped improve the unfair phenomenon of unequal tax and lighten the burden on the poor tax-payer. Under the economic situation of expensive money -cheap goods, the kind of tax system took advantage of relieving the actual burden on the taxpayer. But, in the late period of Tang dynasty, TanTao(|$iJ$!j) of the two-tax Hudou and the difference of industrial tax rate intensified the uneven of industrial tax burden, and thus made industrial development lose balance. That is to say, agriculture developed inefficiently while commodity economy did quickly.Chapter 2, the influence of Dispatching and Transporting of Tax-grain on Finance and Economy in the Tang Dynasty桟entering attention on Water Transportation Expenditure from Jiangnan. In order to meet the demands for a huge sum of collective grain, the government allocated numerous funds for dispatching and transporting of tax-grain. By estimating, under the regular condition, the expenditure of Jiangnan’s taxed grain by water was about two-three hundred, at least seventy-eighty Wen( ^C ) per Dou( 4- ). During the Kaiyuan-Tianbao (Jf’TC^aD period, the yearly total expenditure t更多还原