西夏农业租税考——西夏文农业租税文书译释

A Study of Agricultural Taxes and Rents in the Western Xia: Interpreting Documents of Agricultural Taxes and Land Rents in Xixia Script

新发现的部分草书西夏文租税文书表明,西夏黑水城地区有以耕地多少缴纳农业税的固定税制,缴纳杂粮和小麦的比例为4∶1,每亩缴纳粮食地租为1.25升;西夏的“佣”和有地区特点的“草”也以耕地多少负担,农户的租、佣、草账是逐户登记,以迁溜(类似“里”)为单位统计造册;西夏农户还有负担较重的人头税;西夏实行以耕地为标准的实物租税,秋后统一征收,然后入库管理。

Some newly found documents on agricultural taxes and rents in Xixia script show that there was fixed agricultural taxation based on the area of farmland in the Heishui Cheng area in the Western Xia. The ratio between wheat and other food grains as land rent in kind was 1 to 4. The “yong” and “cao” that were unique to the region were also collected according to the area of farmland. Each farming household had an account for rent, “yong” and “cao” in each “qianliu”(a neighborhood similar to “li”). The head-tax constituted a heavy burden. All taxes were collected each year after the autumn harvest and then forwarded to the state storehouse.