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也谈敦煌文书中的唐五代“地子”、“地税” 被引量:3

Di Zi and Di Shui in the Tang and the Five Dynasties in Dunhuang Documents
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摘要 吐蕃统治敦煌时期,赋税制度受唐两税法的影响,征收户税即“突税”与田亩税即“地子”。此外,“地子”可能也被称为“突税”。归义军政权承袭吐蕃统治,赋税制度是唐制与蕃制的混合,向民户征收“地子”即田亩税,征收的“地税”则从吐蕃时期的“突税”演变而来,其性质还是户税。归义军政权赋税制度中的“地子”和“地税”是两种不同的税目。 The taxation system of Dunhuang under Tibetan rule was influenced by the liang shui fa(a double tax system)of the Tang Dynasty.Tu shui,or household tax,and di zi(farmland tax), were collected.Di zi was sometimes called tu shui.The Guiyi Army regime inherited the Tibetan practice,and implemented a taxation system that combined the Tang and the Tibetan systems. Di zi or farmland tax was collected on a household basis,and di shui,a variant of the Tibetan tu shui,was still a household tax in nature.That is to say,in the taxation system of the Guiyi Ar- my regime di zi and di shui were two different types of tax.
作者 陆离
出处 《历史研究》 CSSCI 北大核心 2006年第4期164-172,共9页 Historical Research
基金 2005年度国家社会科学基金<吐蕃统治河陇西域时期制度研究>(05CZS006)成果之一。
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