Research on Light Tax Prefecture and Lingnan Tax Rice in the Early Tang Dynasty
The light tax(轻税)prefecture in the early Tang Dynasty was a special form of standard prefecture(正州).It was widely distributed in southern areas where the ethnic minorities dominated.The Tang dynasty adopted a combination of legal system and pacifying policy to govern light tax prefecture.The tax paid by people in the light tax prefecture was called light tax.Lingnan tax rice(岭南税米)in Fuyi Ling (《赋役令》),which was issued in the seventh year of Wude period,marked the beginning of the Lingnan chieftains'tax obligation to the Tang Dynasty.There was a transition from light tax to normal tax in Lingnan.In the late Kaiyuan period,the Tang central government expended its tax collection in Lingnan,and Lingnan tax rice was no longer remained in the law,on which it can be inferred the assimilation of ethnic people into general household system had made further progress.This reveals the strengthening of the Tang Dynasty's administration of the Lingnan area.
the Early Tang DynastyLight Tax PrefectureLingnan Tax RiceJimi(羁縻)
NETL
NSTL
万方数据
