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一唐代赋役令制定于武德七年,又在开元七年和开元二十五年加以修订,这是众所周知的。笔者曾经论证《六典》卷三户部中所记载的赋役令并非开元二十五年令,而是其前的开元七年令。经过修订,赋役令所规定的内容臻于详密,但没有制度上的改变。武德七年初定赋役令的正税是以丁为对象的均额赋课的租、调、役(庸)和杂徭,如《六典》卷三户部郎中员外郎条所记:
It was well known that the ordinance of taxation in the Tang Dynasty was formulated in the seven years of Takeshi and revised in the seventh year of Kaiyuan and the twenty-fifth year of Kaiyuan. The author once argued that the ordinance of tax-service recorded in the Three Households of the Six Codes Volume was not a 25-year ordinance but a former Kaiyuan seven-year decree. After the revision, the provisions of the ordinance of ordinance to achieve a more detailed, but no institutional change. Taken at the beginning of the seventh year of Takenori, the positive tax was given to rent, transfer and service (mediocre) and miscellaneous goods on the basis of the amount of money allocated to him. For example,