关键词: 复除制度, 实施效果, 内在逻辑

Abstract: This paper focuses on the land tax reinstatement system of the Sui Dynasty, aiming to revealthe underlying logic of economic policies in China's feudal society by analyzing the system's connotations,management mechanisms, and implementation effectiveness. The study employs a literature review meth-od, drawing upon historical sources to systematically examine the Sui Dynasty's land tax reinstatementsystem. The research finds that the system can be categorized into two types: permanent and temporary.The former benefited the ruling class and specific groups, while the latter included disaster relief exemp-tions and grace waivers. The Ministry of Revenue served as the core administrative body, relying onmeasures such as the equal-field system and household registration management to ensure implementa-tion. This system effectively mitigated social conflicts and promoted economic recovery and prosperity, yetits essence lay in the ruling class's use of political power to regulate interests. The study concludes thatthe intrinsic logic of economic policies in feudal society was guided by a "people-centered" ethic to regu-late the influence of political power on the economy. By adjusting the tax structure among social strata, itconstrained excessive resource extraction while ensuring state fiscal revenue, securing social reproduc-tion, and achieving long-term stability of governance.

Key words: Fuchu system, implementation effects, inherent logic