Border Defense Situation and Changes in the Levy System of Defense Personnel in the Early Tang Dynasty——Centered on Tax and Corve e Statute of Tiansheng Statute
In Tax and Corvee Statute of Tiansheng Statute,there are records of exempting the defense personnel from taxes and corve e in Tang Dynasty.An analysis of this statute can explore the influence of war and border situation on the change of institution.In the early Tang Dynasty,the defense personnel were mainly Fubing soldiers,and their tasks were mostly nearby garrison.With warring Baekje and Goguryeo during the reign of emperor Gaozong,a new situation occurred when soldiers for large-scale defense were conscripted,and the tense border defense situation thereafter led to the nationwide distant garrison of defense personnel and the differentiated treatment of defense personnel in different regions.In the course of exploration,the government designed the exemption from tax and corvee for defense personnel,taking into account the two different groups of defense personnel:"local state"and"non-local state",and added this statute to the Tax and Corvee Statute when the statute was revised in the 25th year of Kaiyuan,so as to ensure the continuous and effective mobilization and distribution of defense personnel resources under the influence of the constantly changing border defense situation.
early Tang Dynastydefense personnelborder defenseTiansheng Statute
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