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论江南“折租造布”的中央化历程——读《隋唐制度渊源略论稿》财政篇 被引量:2

The Central Government's Adoption of the System of Levying Taxes in the form of Cloth Originated in Southern China:Some Reflections on The Origins of the Financial Systems in the Sui and Tang Dynasties
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摘要 陈寅恪先生是以江南"折租造布"为例,来论证唐代的"江南(南朝)化"说的。根据武则天时期的陈子昂上疏以及"仪凤三年度支奏抄、四年金部旨符",唐代江淮地区仍在实行以前南朝的折租纳布制度。开元二十五年之前,该区上供的租米通常是用租布(可能也包括钱)在东都附近籴纳来的。但随着江淮地区上供地位的提高及边境和籴事业的开展,中央政府也出现了直接受纳租布的迹象。唐玄宗时期,商品经济进一步发展,官府的和籴规模、区域事业不断扩大,中央对充任货币职能的布帛需求量也在加大。开元二十五年,政府在京辅一带广行和籴,最终以法令的形式确认了江南的折租造布制度。 Taking the system of levying taxes in the form of cloth as an example, Chen Yinque argued for the research finding that some Nanchao systems were adopted by the Tang Dynasty. The historical documents (like Chen Ziang's proposal to Empress Wu Zetian, the documents on governmental spending in the third year of the Yifeng Reign, and the documents of the financial department in the fourth year of the Yifeng Reign) reveal that the system of paying tax by cloth instead of grain in the Nanchao period was still in operation in the Jianghuai region of the Tang Dynasty. Before the 25th year of the Kaiyuan Reign, the tax grain collected by the government from people in the Jianghuai region was usually purchased in the vicinity of the eastern capital at the expense of the tax cloth or money. However, with the rise of the status of the Jianghuai region in the tax system and the development of Hedi (和籴) system along the border, the central government tended to receive tax cloth directly in the reign of Empress Wu Zetian. And in the reign of Tang Xuanzong, as a result of the further development of commodity economy and scale enlargement of Hedi and regional administrative affairs, there was an increasing demand in the central government for tax cloth that had once been regarded as an expedient. The policy of Hedi was carried out widely in the capital region, and finally confirmed the system of levying taxes in the form of cloth by issuing laws in the 25th year of the Kaiyuan Reign.
作者 张荣强
出处 《南京师大学报(社会科学版)》 CSSCI 北大核心 2010年第1期61-68,共8页 Journal of Nanjing Normal University(Social Science Edition)
关键词 江淮 籴纳 和籴 折租造布 Jianghuai region tax levied through Hedi Hedi the system of levying taxes in the form of cloth
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