安史之乱以后，唐王朝的社会经济遭到了严重的破坏，政局也由统一集权走向了藩镇林立。在与藩镇对抗的过程中，军费支出浩大，而此时的唐政府已是国库空竭，捉襟见肘，为了支撑庞大的国家机器和削弱藩镇，不得不多方筹措经费。唐代商品经济的迅速发展使得唐政府把目光更多地锁定到了富有的商人身上，中唐以后便开始大规模地征收商税，并且开始逐步地制度化，但是尚未形成一种系统、完善的制度，缺乏合理的统一标准。政府在商税的课征内容、范围和税率标准等方面的规定，是经常变化的，呈现出一种不稳定的状态，正常商税的征收仍不能满足政府财政支出的需要，于是在正税之外又出现了多种多样的掠夺商人财产的行为，此时的这种搜括已超出了正常的税收范畴，变成了一种超经济的强制剥削，这也就是笔者在文中所要探讨的掠商行为。全文共分为六章。第一章为绪论部分，介绍本文的选题意义和史学界对掠商行为的研究现状。第二章以一些具体事例为基础阐述掠商行为的具体表现以及由掠商行为所反映出的历史现实。第三章和第四章在第二章的基础上重点分析掠商行为出现的原因、背景及其所带来的历史影响。第五章为结语部分，分析掠商行为的实质。唐代中后期出现较多的这种掠商行为，实质上是在商税制度已经逐渐形成但还尚未完善的特殊时期，出现的一种税外加征的不规范行为。它表明唐代的商业已经十分繁荣，商人手中聚集了大量财产，整个社会财富的构成发生了重大变化，政府的财政税收结构也开始转型，商税逐渐成为赋税收入中一个重要的组成部分。应该说，掠商行为对于商业发展来说是不利的，会在一定程度上造成商业资本的萎缩，影响商人经商的积极性。但同时我们也应该看到，这也是商税制度从不规范走向规范、从萌芽走向完善的过程中再所难免的，它也表明了商业正在迅速发展，商税制度正在逐步完善。随着商税制度的逐步系统化、规范化，这些不规范的掠商行为也就越来越少了。

After the Anlushan’s rebellion, large-scale business taxes by the Tang government began to levy, and gradually systematic, but not yet perfect, there consequently appeared many and varied behaviors of plundering merchant’s property, this also was what the author must discuss in the article.In the later period of Tang Dynasty, there appeared more this kinds of plundering, in the essence it was already one kind of additional taxes in the special time when the business tax system already formed but not yet perfect. It indicated the entire public wealth constitution had tremendous change, government's financial tax revenue structure also started to reform, and the business tax gradually became an important constituent in the payment of taxes income. Should say that, it was disadvantageous for the trade to plunder the merchant’s property, could create the trade capital withering in the certain degree, and dampened the enthusiasm of the merchant. But simultaneously we also should see, this was unavoidable in the process which the business tax system became standard and moved towards the consummation from the seed. It had also indicated the trade was rapidly developing and the business tax system was gradually consummating. Along with the business tax system became systematization, standardization, these nonstandard plundering behavior would became fewer and fewer.