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通过唐前期西州户籍文书中所登载的租税数额,可以发现西州地区的租税数额较为特殊,对于西州“计租六斗”租额的认识,目前学界尚存分歧。本文结合敦煌“宽乡”与西州“狭乡”地区的给田基准额以及相关史料,对“计租六斗”提出了新的看法。认为“租二石”和“租六斗”均与不同的给田基准额有关。正是因为西州“狭乡”丁男的给田基准额是6亩永业田,所以应输纳的租额是6斗。“计租六斗”既是西州赋税制度特殊性的体现,又与唐《赋役令》的规定具有内在的一致性。
According to the tax amount posted in the census register of Xizhou in the early Tang Dynasty, we can find that the amount of tax in Xizhou Prefecture is rather special. At present, there are still some differences in the understanding of rent in Xizhou Prefecture. In this paper, we propose a new view on the “Rent-for-rent-for-rent” based on the grading base of Dunhuang “Kuanxiang ” and Xizhou “narrow towns ” and relevant historical data. That “rent two stone ” and “rent six bucket ” are different from the relevant field base. It is because Xizhou “narrow towns ” Ding men to Tian benchmark amount is 6 acres of Yong Ye Tian, so the rent should be levied six battles. “Rent Liu Bu Dou ” is not only the manifestation of the particularity of Xizhou tax system, but also with the “ordinance of taxation” provisions of the internal consistency.