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(税(shuì )外(wài )方(fāng )圆(yuán )，税(shuì )外(wài )方(fāng )圆(yuán ))

唐(táng )藩(fān )镇(zhèn )于(yú )朝(cháo )廷(tíng )规(guī )定(dìng )的(de )常(cháng )税(shuì )之(zhī )外(wài )，巧(qiǎo )立(lì )名(míng )目(mù )，括(kuò )取(qǔ )民(mín )财(cái )，进(jìn )贡(gòng )皇(huáng )帝(dì )，称(chēng )“税(shuì )外(wài )方(fāng )圆(yuán )”。

《资(zī )治(zhì )通(tōng )鉴(jiàn )·唐(táng )德(dé )宗(zōng )贞(zhēn )元(yuán )十(shí )二(èr )年(nián )》：“藩(fān )镇(zhèn )多(duō )以(yǐ )进(jìn )奉(fèng )市(shì )恩(ēn )，皆(jiē )云(yún )税(shuì )外(wài )方(fāng )圆(yuán )。”

胡(hú )三(sān )省(shěng )注(zhù )：“折(shé )则(zé )成(chéng )方(fāng )，转(zhuǎn )则(zé )成(chéng )圆(yuán )，言(yán )于(yú )常(cháng )税(shuì )之(zhī )外(wài )，别(bié )自(zì )转(zhuǎn )折(shé )，以(yǐ )致(zhì )货(huò )财(cái )也(yě )。”

范(fàn )文(wén )澜(lán )蔡(cài )美(měi )彪(biāo )等(děng )《中(zhōng )国(guó )通(tōng )史(shǐ )》第(dì )三(sān )编(biān )第(dì )二(èr )章(zhāng )第(dì )二(èr )节(jiē )：“因(yīn )为(wéi )他(tā )（唐(táng )德(dé )宗(zōng )）贪(tān )财(cái )，节(jiē )度(dù )使(shǐ )多(duō )以(yǐ )进(jìn )奉(fèng )名(míng )义(yì )来(lái )讨(tǎo )喜(xǐ )欢(huān )。名(míng )目(mù )有(yǒu )‘税(shuì )外(wài )方(fāng )圆(yuán )’（正(zhèng )税(shuì )外(wài )周(zhōu )转(zhuǎn )）、‘用(yòng )度(dù )羡(xiàn )馀(yú )’等(děng )等(děng )。”

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●税外方圆（简体版）