关键词: 收入分配, 唐宋之际, 两税法, 均平原则, 资产税

Abstract: The reform of the Liang-shui-fa System opened up a new pattern of “asset-based,” and its fairness on the tax dimension was significantly improved compared with the “people-oriented” pattern of the Zu-yong-diao system. However, the uneven tax burden in policy practice wasstill an outstanding issue. In turn, how to equalize the tax burden became a main thread of the tax system reform during the Tang and Song Dynasties. At the same time, the state gave up its efforts to adjust the structure of land ownership on a large scale. On the one hand, land transactions became more active, land ownership tended to be concentrated, the wealthy farmer class rose, and the change rate between the rich and the poor was significantly accelerated. On the other hand, with the advancement of tenancy relationships, farmers gained more freedom with a relatively improved social status under loose personal appendent relations. To some extent, such a situation promoted the improvement of agricultural productivity and the prosperity of the commodity economy. To be sure, there remained behaviors such as evading state taxes and encroaching on the interests of small farmers among the wealthy farmer class, and farmers who gained more freedom faced greater risks in production and life. Therefore, the state had to take measures to rectify tax evasion, develop social welfare undertakings, and guide and give full play to the active role of the wealthy farmer class in grassroots governance and charity. Historical experience shows that “wealth” and “equity” are not necessarily opposites. The key lies both in protecting people’s enthusiasm for creating wealth and regulating the construction of the tax system: distributing the tax burden fairly, developing social welfare undertakings, giving full play to the power of public welfare, and promoting cooperation between the public and the private sector to promote the improvement of income distribution and the improvement of people's livelihood and well-being.

Key words: Income Distribution, Tang and Song Dynasties, Liang-shui-fa System, Equal Principle, Property Tax