Abstract
There are three types of tax collection Chang(场)in Jiangnan,Huainan and Lingnan area in the Middle and Late Tang Dynasty and Five Dynasties.The first type of tax collection Chang develops from mining Chang and salt Chang,which also operates the surrounding villagers.There are activities of salt production,mining and metallurgy in the second type of tax collection Chang,but its main function is to manage the rural households.The main taxes are the two-tax levied from ordinary households,supplemented by the salt tax and mining and metallurgical taxes.The third type is set up to manage people's households and collect tax at the beginning of sett ing up the Chang.Tax collection Xunyuan(Zhaoqi Yuan)in Jingzhou(Jingnan)and Shu area also manage people's households and tax collection.The officers of the Chang and Xunyuan are either concurrently served by the secondary officials of the county government or appointed by the prefecture government.When the tax collection Chang and Xunyuan were established,they are relatively independent regional administrative units within the county area,then they gradually become administrative institutions in parallel with the county.
维普
万方数据