社会转型视域下的宋代房屋税探究
A Study of Housing Tax in Song Dynasty from the Perspective of Social Transition
摘要:
唐宋社会转型之际，随着商品经济的发展，封建赋税制度由先前的人丁税向资产税转变。进入宋代以来，资产税成为封建赋税的主要形态，房屋税作为一种新兴资产税应运而生。这体现了封建国家赋税制度转型的轨迹，也折射出社会财富分配领域的日趋合理，对后世赋税产生了历史影响。
Abstract:
During the social transformation of Tang and Song Dynasty, with the development of commodity economy, the feudal taxation system changed from the former personal tax to the asset tax. Since the Song Dynasty, asset tax has become the main form of feudal taxation. As a new asset tax, housing tax came into being. This reflects the trajectory of the transformation of the tax system in feudal countries, and reflects the increasingly rational distribution of social wealth, which has a historical impact on future.
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