The Evolutionary Significance of Taxation System in Sui and Tang Dynasties
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Agricultural tax is the most important taxation source in Sui and Tang Dynasties. It has undergone a great change from head tax(Zu-Yong-Diao System) to single asset tax(Two-Tax-Law), with a high degree of dispersion, Its sources and uses of taxation have the characteristics of the times. Due to the development of the commodity monetary economy, In the late of Tang Dynasty, while the monopoly income has increased significantly, the business tax has increased.It has a direct impact on the Five Dynasties and the Song Dynasty, which business tax in the name of “passing tax” and “residential tax” is one of the important taxation sources. The taxation of Sui and Tang Dynasties was mainly used for salaries of government officials, Military expenditure, national fiscal reserve and meet the extravagant spending of the ruling elite, presents a high concentration, very little money was spent on relief, water conservancy and transportation.
Salaries of government officials, Military expenditure, Rent transfer, Land tax, Household tax