论文部分内容阅读
唐代前期,在以租庸调收支为主体的赋役制度下,若干类型丁户享有蠲免权。唐代财赋官司对蠲免事务的管理围绕蠲符的颁发而进行,即户部对相关官司报送应受蠲免丁户的信息,根据令式以制作蠲符来核准其受蠲待遇,然后下颁州府施行。但是,这一稳定的管理程序到了唐代后期发生了变化。地方性文献《新安文献志》所收的一通唐贞元年间户部蠲牒,记录了平定歙州叛乱的地方首领吴仁欢以所受的朝廷赏官身份申请蠲免资格的经由。此蠲牒内所引唐《赋役令》与新出《天圣令》所附钞唐令相应条款吻合,且其所论及本应受蠲程序,与令式规定相一致,体现了唐代前后期蠲免事务管理原则的一以贯之。但是,从中亦发现以蠲牒作为蠲符补充的新变化。这与唐代后期赋役制度变革、官员身份来源复杂化等历史背景相关。
In the early Tang Dynasty, several types of households enjoyed the right of immunity under the tax-based system of levying taxes and fees. In the Tang Dynasty, the management of tax-related affairs in the Tang Dynasty proceeded around the issuance of obscurant letters. That is, the Ministry of Housing submitted information on the relevant lawsuits that it should be exempt from dint. According to the formula, House execution. However, this stable management process changed in the late Tang Dynasty. The local literature “Xin An Zhi Zhi” collected a pass Tong Zheng Yuan relics, recorded the local leader of Ping An Zhuozhou rebellion Wu Ren Huan to suffer as a royal official status to apply for eligibility for the passage. The “ordinance of taxation” quoted by Tang in this court and the corresponding provisions of the banknotes attached to the new “Tian Sheng decree” are in conformity with the corresponding articles of the Tang dynasty attached thereto, Pre-and post-avoidance affairs management principles consistent. However, new changes have also been found that use the emu as a complement. This is related to the historical background of the reform of tax system in the late Tang Dynasty and the complicated source of official identity.